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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.