Section 19 and Section 21, Rule 201 and Rule 202, Section 28, Section 13, Power to arrest, Summon Persons Produce Documents in inquiries under the said section.
Notification No. 9/99- C.E. (N.T.), dated 10-2-1999
Notification under Sections 13, 14, 19, 21, 28 and Excise Rules 201,
202 - 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-C.E., 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 14 |
Power to arrest under said section |
All Central Excise Officers not below the rank of an Assistant
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 any other Central Excise Officer
superior in rank to the Assistant Commissioner of Central Excise to
exercise such power. |
| 2. |
Section 19 and Section 21 |
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. |
Rule 201 and Rule 202 |
Power to send persons arrested to the Magistrate under the said
section 19 and consequential powers under the said section 21 |
All Central Excise Officers not below the rank of a Superintendent
of Central Excise. |
| 4. |
Section 28 |
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. |
| 5. |
Section 13 |
Power to order for confiscation of vessel and cargo under the said
section Power to arrest under said section |
Not below the rank of an Assistant Commissioner of Customs. |