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of <h1>Section 40 Shields Government Officers from Legal Actions for Good Faith Acts Under Central Excise Act, 1944.</h1> Section 40 of the Central Excise Act, 1944, provides protection to the Central Government and its officers from legal actions for acts done in good faith under the Act or its rules. It prohibits suits, prosecutions, or other legal proceedings against them for such actions. Furthermore, it requires that any non-suit proceeding against the government or its officers be preceded by a month's written notice of the intended action and its cause, and must be initiated within three months of the cause's occurrence.
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