SECTION 13.

Any Central Excise Officer not below the rank of Inspector of Central Excise may, with theprior approval of the Commissioner of Central Excise, arrest any person whom he has reason tobelieve to be liable to punishment under this Act or the rules made thereunder.

(Section 13. has been substituted vide Finance Bill 2003)

[OLD -
(1) Any Central Excise Officer duly empowered by the Central Government in this behalf may arrest any person whom he has reason to believe to be liable to punishment under this Act.

(2) Any person accused or reasonably suspected of committing an offence under this Act or any rules made thereunder, who on demand of any officer duly empowered by the Central Government in this behalf, refuses to give his name and residence, or who gives a name or residence which such officer has reason to believe to be false, may be arrested by such officer in order that his name and residence may be ascertained.]