Excise offence cognizability: offences above specified threshold become cognizable and nonbailable, altering investigation and bail.

Amendments adjust penal, procedural and recovery provisions under the Central Excise Act: the monetary threshold for serious evasion is raised; a new class of offences above the prescribed threshold is made cognizable and nonbailable; Central Excise Officers are empowered to use other officers or require third parties to recover dues; service of a duty statement may be deemed service of notice when the grounds coincide; appellate stay periods and Single Bench monetary jurisdiction are extended; service by speed post or approved courier is authorized; advance ruling scope and Third Schedule tariff entries are amended.

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