Instructions regarding launching of prosecution and arrest under the Central Excise Act, 1944

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n and arrest under the Central Excise Act, 1944. Attention in invited to Chapter 17 of the CBEC's Excise Manual of Supplementary Instructions, wherein instructions regarding arrest and prosecution have been enumerated. 2. I am directed to say that as per the Central Excise Act, 1944, any Central Excise Officer not below the rank of Inspector with prior approval of the Commissioner can arrest any....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Commissioner of Central Excise should process and forward the proposal to the Chief Commissioner (or the Director General of Central Excise Intelligence as the case my be) in cases which are fit for launching of prosecution. As per the instructions issued in this regard, the Chief Commissioner or DG, (CEI) has power to sanction prosecution. It is also mentioned that the decision to launch prosecu....