Notes on clauses - Excise

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..... from the date on which this Bill receives the assent of the President. Clause 131 of the Bill seeks to amend section 9A of the Central Excise Act so as to substitute sub-section (1) thereof to provide that notwithstanding anything contained in the Code of Criminal Procedure, 1973, all offences under that Act except an offence punishable for a term of imprisonment of three years or more under section 9 shall be non-cognizable. This amendment will take effect from the date on which this Bill receives the assent of the President. Clause 132 of the Bill seeks to amend sub-section (5) of section 11A of the Central Excise Act, so as to substitute certain words therein. It further seeks to substitute sub-section (8) of said section 11A so as t .....

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..... tral Excise Act. The proposed section 13 seeks to provide for power to arrest. Sub-section (1) of aforesaid section seeks to provide that if an officer of Central Excise empowered in this behalf by general or special order of the Commissioner of Central Excise has reason to believe that any person has committed an offence punishable under this Act, he may arrest such person and shall, as soon as may be, inform him of the grounds for such arrest. Sub-section (2) of aforesaid section seeks to provide that every person arrested under sub-section (1) for an offence shall, without unnecessary delay, be taken to a Magistrate. Sub-section (3) of aforesaid section sseeks to provide that where an officer of Central Excise has arrested any person .....

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..... on, the Magistrate is satisfied that there are reasonable grounds for believing that he is not guilty of such offence and that he is not likely to commit any offence while on bail. It further seeks to insert a proviso to provide that a person who is under the age of eighteen years or is a woman or is sick or infirm may be released on bail if the Magistrate so directs. Sub-section (2) thereof seeks to provide that notwithstanding anything contained in the Code of Criminal Procedure, 1973, no police officer shall, save as otherwise provided under this Act, investigate into an offence under this Act unless specifically authorised by the Central Government by a general or special order, and subject to such conditions as may be specified in th .....

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