Chapter II A - Indicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund (From Section 12A to Section 12D)
Power to arrest: central excise officers may detain persons with supervisory approval when criminal liability is reasonably believed. A Central Excise Officer of or above inspector rank may, with the prior approval of the Principal Commissioner or Commissioner of Central Excise, arrest any person whom the officer has reason to believe is liable to punishment under the Act or its rules.
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.
Power to arrest: central excise officers may detain persons with supervisory approval when criminal liability is reasonably believed.
A Central Excise Officer of or above inspector rank may, with the prior approval of the Principal Commissioner or Commissioner of Central Excise, arrest any person whom the officer has reason to believe is liable to punishment under the Act or its rules.
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