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<h1>Finance Act 2013 makes major excise offences cognizable, non-bailable under amended Section 9A and 9(1A).</h1> Section 89 of the Finance Act, 2013 substitutes sub-section (1) of section 9A of the Central Excise Act and introduces a new sub-section (1A). It provides that, notwithstanding the Code of Criminal Procedure, all offences under section 9, except those specified in sub-section (1A), are non-cognizable. Sub-section (1A) classifies offences involving excisable goods where the duty leviable exceeds fifty lakh rupees, and which are punishable under clauses (b) or (bbbb) of section 9(1), as cognizable and non-bailable, thereby enabling arrest without warrant and restricting the grant of bail in such serious tax evasion cases.