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of <h1>Finance Bill 2012: New Sections 13 & 13A in Central Excise Act on Arrests, Bail, and Offense Classifications</h1> Clause 135 of the Finance Bill, 2012 proposes to replace section 13 of the Central Excise Act with new sections 13 and 13A. The new section 13 grants Central Excise officers the authority to arrest individuals suspected of committing offenses under the Act and mandates that those arrested be promptly presented to a Magistrate. It specifies that offenses punishable by less than three years are bailable, while those punishable by three years or more are cognizable. Section 13A stipulates that bail for serious offenses requires a hearing with the public prosecutor, and exceptions for minors, women, or infirm individuals are allowed. Police investigations require specific authorization from the Central Government.
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