Amendment of section 9A
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.". |