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Union of India - Section

Section 71 in The Central Excise Act, 1944

71.

[9-A. Certain offences to be non-cognizable. 72[(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 (1-A), shall be non-cognizable within the meaning of that Code.(1-A) 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.]