Section 89 - Amendment of section 9A - Finance Act, 2013

Amendment of section 9A 89. In section 9A of the Central Excise Act, for sub-section (1), the following sub-sections shall be substituted, namely: (1) Notwithstanding anything contained in the Code of Criminal Procedure, 1973(2 of 1974) , offences under section 9, except the offences referred to in sub-section (1A), shall be non-cognizable within the meaning of that Code. (1A) The offences relating to excisable goods where the duty leviable thereon under this Act exceeds fifty lakh rupees and punishable under clause (b) or clause (bbbb) of sub-section (1) of section 9, shall be cognizable and non-bailable.''.