Amendment of section 9A
79. In section 9A of the Central Excise Act, for sub-section (1), the following sub-sections shall be substituted, namely:—
“(1) Notwithstanding anything contained in the Code of Criminal Procedure, 1973(2 of 1974) , offences under section 9, except the offences referred to in sub-section (1A), shall be non-cognizable within the meaning of that Code.
(1A) The offences relating to excisable goods where the duty leviable thereon under this Act exceeds fifty lakh rupees and punishable under clause (b) or clause (bbbb) of sub-section (1) of section 9, shall be cognizable and non-bailable.”.
Notes on Clauses:
Clause 79 of the Bill seeks to amend section 9A of the Central Excise Act-
(i) to substitute sub-section (1) so as to provide that offences under section 9, except the offences referred to in the proposed sub-section (1A), shall continue to be noncognizable;
(ii) to insert new sub-section (1A) so as to provide that offences relating to excisable goods where the duty leviable on such goods exceeds fifty lakh rupees and punishable under clause (b) or clause (bbbb) of subsection (1) of section 9 shall be cognizable and nonbailable.
