Section 23 - Failure of Central Excise Officer in duty - Central Excise Act, 1944

Section 23. Failure of Central Excise Officer in duty.- Any Central Excise Officer who ceases or refuses to perform or withdraws himself from the duties of his office, unless he has obtained the express written permission of the 1 [Principal Commissioner of Central Excise or] Commissioner of Central Excise, or has given to his superior officer two month's notice in writing of his intention or has other lawful excuse, shall on conviction before a Magistrate be punishable with imprisonment for a term which may extend to three months, or with fine which may extend to three months' pay, or with both. ---------------- Notes:- 1. Inserted vide THE FINANCE (No. 2) ACT, 2014