TypeBare Act JurisdictionCentral Government Enacted1944

Central Excise Act, 1944 Section 23

Failure of Central Excise Officer in Duty

Section Text


Any Central Excise Officer who ceases or refuses toperform or withdraws himself from the duties of his office, unless he hasobtained the express written permission of the 1 [Commissioner of CentralExcise],or has given to his superior officer two months' notice in writing of hisintention or has other lawful excuse, shall on conviction before a Magistratebe punishable with imprisonment for a term which may extend to three months orwith fine which may extend to three months' pay, or with both.

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1.Substituted by Act 22 of 1995, section 70, for "Collector of CentralExcise" (w.e.f. 26-5-1995).