The Commission may order the taking of sworn statements at any stage of any proceeding or investigation before it. The sworn statements must be made before a person duly authorized to administer oaths.

• A. The Supreme Court
• B. The Court of Appeals
• C. The Department
• D. The Commission

Answer: (D)

The key idea here is the investigative authority of the agency handling tariff matters. In tariff law practice, the Commission has the power to order sworn statements at any stage of any proceeding or investigation it conducts, and those statements must be sworn before someone who is authorized to administer oaths. This reflects the Commission’s role as the body that gathers evidence and oversees its own proceedings, using sworn testimony to ensure reliability and formal record-keeping.

The other bodies aren’t the source of this specific power in this context. The Supreme Court and the Court of Appeals are judicial bodies that review or decide cases, not the entity that initiates evidence collection in tariff investigations. A department could be involved in related matters, but the authority to compel sworn statements in proceedings before it rests with the Commission itself in this framework.