Certain offences to be non-cognizable [Section 9A]:

The offences are broadly divided in to two categories under Code of Criminal Procedure,1973 in the following manner:

(i) cognizable and non-cognizable offences

(ii) bailable and non-bailable offences.

Cognizability of offences under central excise: The offences relating to excisable goods involving duty liability of more than ` 50 lakh and punishable under clause (b) or clause (bbbb) of section 9(1) are cognizable and non-bailable. However, all the remaining offences as specified in section 9 are non-cognizable within the meaning of the Code of Criminal Procedure, 1973. Following diagrams depict the cognizable and non-cognizable offences:-

 

*Specified offences are:- (a) Contravention of any of the provisions of section 8 (dealing with restriction on possession of certain goods specified in the Second Schedule) or of a rule made under section 37(2)(iii) [relating to power of Central Government to restrict transit of excisable goods to any part of India] or section 37(2)(xxvii) [relating to power of Central Government to specify the persons required to get registered],                                                                                                                    OR (b) Evasion of payment of any duty payable under the Central Excise Act.

It is pertinent to note that offences under Central Excise come under what is termed “warrant case”. Warrant case according to Section 2(x) of the Code of Criminal Procedure, 1973 means a case relating to an offence punishable with death, imprisonment for life or imprisonment for a term exceeding two years. Other offences are called as “summons case” under Section 2(w) of the Code of Criminal Procedure, 1973.