(b)if it appears to the Central Excise Officer that there is not sufficient evidence or reasonable ground of suspicion against the accused person 211[in respect of offence which is non-cognizable], he shall release the accused person on his executing a bond, with or without sureties as the Central Excise Officer may direct, to appear, if and when so required, before the Magistrate having jurisdiction, and shall make a full report of all the particulars of the case to his official superior.