Substitution of new section for section 13.

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....on (1) for an offence shall, without unnecessary delay, be taken to a Magistrate.       (3) Where an officer of Central Excise has arrested any person under sub-section (1), for any offence (other than an offence punishable for a term of imprisonment of three years or more under section 9), he shall, for the purpose of releasing such person on bail or otherwise, have the same powers and be subject to the same provisions as the officer-in-charge of a police station has, and is subject to, under the Code of Criminal Procedure, 1973. (2 of 1974)       (4) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, (2 of 1974) all offences under this Act (except an offence ....

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....nbsp;  (2) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, (2 of 1974) no police officer shall, save as otherwise provided under this Act, investigate into an offence under this Act unless specifically authorised by the Central Government by a general or special order, and subject to such conditions as may be specified in the order.''. - Clause 135 of the Bill seeks to substitute new sections 13 and 13A for section 13 of the Central Excise Act. The proposed section 13 seeks to provide for power to arrest. Sub-section (1) of aforesaid section seeks to provide that if an officer of Central Excise empowered in this behalf by general or special order of the Commissioner of Central Excise has reason to b....