(1) For the purpose of this Act, Excise Duty Officer shall have the power to issue summons, record statements, receive evidence and cause to submit documents from the concerned person, hold such person in detention or release on bail in the same manner as vested in a court.
(2) In taking action under this Act, the Excise Duty Officer shall follow the procedures referred to in the Summary Procedure Act,
2028 (1971).