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of <h1>Central Excise Officers' Arrest Power Requires Prior Approval Under Section 13 of Central Excise Act, 1944, Amended 2014.</h1> Section 13 of the Central Excise Act, 1944, grants the power to arrest to Central Excise Officers of a rank not below an inspector. These officers can arrest individuals suspected of being liable for punishment under the Act or its rules, but they must first obtain prior approval from the Principal Commissioner or Commissioner of Central Excise. This provision was amended by the Finance (No. 2) Act, 2014, to include the requirement for such approval.
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