Act Number: 1

Act Name: The Central Excise Act, 1944

Year: 1944

Enactment Date: 1944-02-24

Long Title: An Act to consolidate and amend the law relating to central duties of excise 2* * *

Ministry: Ministry of Finance

Department: Department of Revenue

Section 13: Power to arrest.
    1[13. Power to arrest.--- Any Central Excise Officer not below the rank of Inspector of Central Excise may, with the prior approval of the 2[Principal Commissioner of Central Excise or Commissioner of Central Excise], arrest any person whom he has reason to believe to be liable to punishment under this Act or the rules made thereunder.]
     (2) Any person accused or reasonably suspected of committing an offence under this Act or any rules made thereunder, who on demand of any officer duly empowered by the Central Government in this behalf refuses to give his name and residence, or who gives a name or residence which such officer has reason to believe to be false, may be arrested by such officer in order that his name and residence may be ascertained.
Notes:
1. Subs. by Act 32 of 2003, s. 141, for section 13 (w.e.f. 14-5-2003).
2. Subs. by Act 25 of 2014, s. 95, for "Commissioner of Central Excise".
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