Section 94 - Amendment of section 21 - Finance Act, 2013

Amendment of section 21 94. In section 21 of the Central Excise Act, in sub-section (2), in the proviso, (i) in clause (a), for the words shall either admit him , the words "shall, where the offence is non-cognizable, either admit him shall be substituted; (ii) in clause (b), after the words against the accused person , the words "in respect of offence which is non-cognizable shall be inserted.