Notification No. 9/1999-CE (NT) Dated 10/2/1999
Excise officers having the power of arrest.-In
exercise of the powers conferred under the provisions of the Central Excise Act,
1944 (1 of 1944) and the Central Excise Rules, 1944
specified under column (2) of the Table below and in
supersession of notification of the Government of India in the Ministry of
Finance, Department of Revenue No. 102/57-CE, dated the 7th December, 1957,
except in so far as it relates with Section 26 of the said Act, the Central
Government hereby empowers the Central Excise Officers specified in column (4)
of the Table below to exercise the powers of arrest, search and seizure, to hold
enquiries and to confiscate vessels and cargo, under the provisions of the said
Act and the said Central Excise Rules specified in column 2 of the said Table,
and subject to the conditions and limitations, if any, as specified in column 4
of the said Table.
TABLE
Serial
No. |
Sections
of the Central Excise Act, 1944 (1 of 1944)/Rules of the Central Excise
Rules, 1944 |
Nature
of
Power |
Central
Excise
Officer |
(1) |
(2) |
(3) |
(4) |
1. |
Section
13 |
Power
to arrest under said section |
All
Central Excise Officers not below the rank of an Assistant Commissioner of
Central Excise or Deputy Commissioner of Central Excise and Central Excise
Officer below the rank of Assistant Commissioner, if authorised in writing
by the Assistant Commissioner of Central Excise or Deputy Commissioner of
Central Excise or any other Central Excise Officer superior in rank to the
Assistant Commissioner of Central Excise or Deputy Commissioner of Central
Excise to execute such power. |
2. |
Section
14 |
Power
to summon persons to give evidence and produce documents in inquiries
under the said section |
All
Central Excise Officers not below the rank of a Superintendent of Central
Excise. |
3. |
Section
19 and Section 21 |
Power
to send persons arrested to the Magistrate under the said Section 19 and
con-sequential powers under the said section 21 |
All
Central Excise Officers not below the rank of a Superintendent of Central
Excise. |
4. |
Rule
201 and Rule 202 |
Power
to enter and search under the said rule 201 and consequential powers under
the said rule 202 |
Not
below the rank of an Inspector of Central Excise, provided that such
entry, search and access shall be made (except in case of a factory,
conveyance or vessel), with the written permission of an officer not below
the rank of an Assistant Commissioner of Central Excise or Deputy
Commissioner of Central Excise. |
5. |
Section
28 |
Power
to order for confiscation of vessel and cargo under the said section |
Not
below the rank of an Assistant Commissioner of Customs or Deputy
Commissioner of Customs. |
as corrected by Corrigendum F.No.201/13/98-CX. dt 19-2-1999 and amended by Notification No. 33/99-C.E.(N.T.)