Prosecution for excise offences requires sanction from senior authorities; arrests require Commissioner approval; habitual offenders prosecuted regardless of threshold. Procedural instructions require that arrests by Inspector-level officers be made with prior Commissioner approval where an offence under the Central Excise Act is suspected, and that prosecutions be processed by the Commissioner and forwarded to the Chief Commissioner or the Director General (Central Excise Intelligence) for sanction; adjudicating authorities should decide on prosecution immediately after adjudication, cases above the financial threshold should be examined for prosecution, habitual offenders may be prosecuted irrespective of threshold, and complaints must be filed promptly once sanction is granted.