Notification under Sections 13, 14, 19, 21, 28 and Excise Rules 201, 202 - 009/99 - Central Excise

Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI Excessive delay in issuing show cause notice &... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI EOUs face automated Import Rules from 17.09.2024 -... TaxTMI Steel Extending validity of customs valuation rules... TaxTMI New SEBI circular relaxes rules for REITs, enables... TaxTMI Virtual Hearings Mandatory: CBIC Reinstates Video... TaxTMI Apex Court upholds validity of extension of GST... TaxTMI Builders wrongly claimed before Appellate Tribunal... TaxTMI Deductions, expense allocation & miscellaneous... TaxTMI Foreign airline's code-sharing income from India... TaxTMI Reopening of assessment after 4 years and addition... TaxTMI Trade officials wrongly denied export benefits due... TaxTMI License Revoked Without Proper Notice 's license... TaxTMI Settling shareholder feud, ensuring company... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Home

Central Excise - Non Tariff - Notifications

Home Notifications 1999 Central Excise Central Excise - 1999 Central Excise - Non Tariff This

Contents

Notification under Sections 13, 14, 19, 21, 28 and Excise Rules 201, 202

Supersedes Notification No. 102/57 CE dated 7/12/1957

Notification No. 09/99-C.E.(N.T.)

Dated 10/02/1999

In exercise of the powers conferred under the provisions of the Central Excise Act, 1944 (1 of 1944) and the Central Excise Rules, 1944 specified under column (2) of the Table below and in supersession of notification of the Government of India in the Ministry of Finance, Department of Revenue No. 102/57-C.E., dated the 7th December, 1957, except in so far as it relates with Section 26 of the said Act, the Central Government hereby empowers the Central Excise Officers specified in column (4) of the Table below to exercise the powers of arrest, search and seizure, to hold enquiries and to confiscate vessels and cargo, under the provisions of the said Act and the said Central Excise Rules specified in column (2) of the said Table, and subject to the conditions and limitations, if any, as specified in column (4) of the said Table.

TABLE

Serial No.	Sections of the Central Excise Act, 1944 (1 of 1944)/ Rules of the Central Excise Rules, 1944	Nature Of Power	Central Excise Officer
(1)	(2)	(3)	(4)
1.	Section 13	Power to arrest under said section	All Central Excise Officers not below the rank of an Assistant Commissioner of Central Excise or Deputy commissioner of Central Excise and Central Excise Officer below the rank of Assistant Commissioner or Deputy commissioner of central excise, if authorised in writing by the Assistant Commissioner of Central Excise or Depty commissioner of central excise or any other Central Excise Officer superior in rank to the Assistant Commissioner of Central Excise or Deputy commissioner of central excise to ¹[exercise] such power.
2.	Section 14	Power to summon persons to give evidence and produce documents in inquiries under the said section	All Central Excise Officers not below the rank of a Superintendent of Central Excise
3.	Section 19 and Section 21	Power to send persons arrested to the Magistrate under the said section 19 and consequential powers under the said section 21	All Central Excise Officers not below the rank of a Superintendent of Central Excise.
4.	²[Rule 201 and Rule 202]	Power to enter and search under the said rule 201 and consequential powers under the said rule 202	Not below the rank of an Inspector of Central Excise, provided that such entry, search and access shall be made (except in case of a factory, conveyance or vessel), with the written permission of an officer not below the rank of an Assistant Commissioner of Central Excise or Deputy commissioner of central excise.
5.	Section 28	Power to order for confiscation of vessel and cargo under the said section	Not below the rank of an Assistant Commissioner of Customs or Deputy commissioner of customs.