Clause 84 - Amendment of section 21 - Finance Bill, 2013

Amendment of section 21 84. In section 21 of the Central Excise Act, in sub-section ( 2 ), in the proviso, ( i ) in clause ( a ), for the words shall either admit him , the words "shall, where the offence is non-cognizable, either admit him shall be substituted; ( ii ) in clause ( b ), after the words against the accused person , the words "in respect of offence which is non-cognizable shall be inserted.