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of <h1>Central Excise Officer Must Investigate Charges Under Section 19; Can Grant Bail or Forward to Magistrate if Evidence Exists.</h1> When a person is forwarded under Section 19 to a Central Excise Officer, the officer must investigate the charge. The officer has powers similar to those of a police station officer under the Code of Criminal Procedure, 1898. If there is sufficient evidence or suspicion for a non-cognizable offense, the officer must either grant bail or forward the person to a Magistrate. If insufficient evidence exists, the person should be released on bond, with a report made to a superior. Amendments in 2013 updated these provisions.
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