Central Excise Act 1944
23. Failure of Central Excise Officer in duty.-
Any Central Excise Officer who ceases or refuses to perform or withdraws himself from the duties of his office, unless he has obtained the express written permission of the 1[Commissioner of Central Excise], or has given to his superior officer two month's notice in writing of his intention or has other lawful excuse, shall on conviction before a Magistrate be punishable with imprisonment for a term which may extend to three months, or with fine which may extend to three months' pay, or with both.
1. Substituted (w.e.f. 26-5-1995) by s. 70 of the Finance Act, 1995 (22 of 1995).