Meaning of offence:

The term “offence” is not defined in the Central Excise Act, 1944 (the Act for short). The Constitution of India also does not define the term. According to Article 367 of the Constitution of India, the General Clauses Act, 1897 shall apply for the interpretation of not only the Constitution but also to any enactment of the Legislature in India. However, this is subject to the enactment itself. For example, specific definitions in the Act will override the definition of the same term in the General Clauses Act, 1897. The General Clauses Act, 1897 in 3(38) defines an offence to mean any Act or omission made punishable by any law for the time being in force. Therefore, not only a positive act but also inaction where action is required can constitute an offence.