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of <h1>Arrestees under Central Excise Act must be promptly taken to nearest Excise Officer or local police station if needed.</h1> Every individual arrested under the Central Excise Act, 1944, must be promptly taken to the nearest Central Excise Officer who has the authority to transfer the arrested person to a Magistrate. If no such officer is available within a reasonable distance, the arrested person should be taken to the officer-in-charge of the nearest police station.
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