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<h1>Cognizability of excise offences: high-value offences under amended section 9A become cognizable and non-bailable provision</h1> The substituted provision preserves non-cognizability for offences under section 9 except that a new sub-section makes offences relating to excisable goods cognizable and non-bailable where the duty leviable exceeds the statutory monetary threshold and the offences are punishable under the specified penal clauses of section 9(1).