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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 13
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 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 consequential 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.
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.
notifications no 9 99 c e n t | iKargos