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of <h1>Finance Bill 2013 amends Section 20 of the Central Excise Act to apply only to non-cognizable offences.</h1> Clause 83 of the Finance Bill, 2013 proposes an amendment to section 20 of the Central Excise Act. The amendment specifies that the existing provisions, which currently state 'shall either admit him,' will be revised to 'shall, where the offence is non-cognizable, either admit him.' This change ensures that the procedural requirements outlined in section 20 apply exclusively to non-cognizable offences under the Central Excise Act.
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