Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under Section 19
Section 21 of the Central Excise Act, 1944 deals with inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under Section 19. When any person is forwarded under Section 19 to a Central Excise Officer empowered to send persons so arrested to a Magistrate, the Central Excise Officer shall proceed to inquire into the charge against him. The Act came into force on 28 Feb 1944.
(1) When any person is forwarded under Section 19 to a Central Excise Officer empowered to send persons so arrested to a Magistrate, the Central Excise Officer shall proceed to inquire into the charge against him.
(2) For this purpose the Central Excise Officer may exercise the same powers and shall be subject to the same provisions as the officer-in-charge of a police station may exercise and is subject to under the Code of Criminal Procedure, 1898 (5 of 1898)1 , when investigating a cognizable case:
Provided that--
(a) if the Central Excise Officer is of opinion that there is sufficient evidence or reasonable ground of suspicion against the accused person, he 3[shall, where the offence is non-cognizable, either admit him] to bail to appear before a Magistrate having jurisdiction in the case, or forward him in custody to such Magistrate;
(b) if it appears to the Central Excise Officer that there is not sufficient evidence or reasonable ground of suspicion against the accused person 3[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.
Section 21, The Central Excise Act, 1944 (Act 1 of 1944).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 1
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Om Prakash vs Union of India
Court's Decision & Legal Precedent
Offences under the Central Excise Act, 1944, and offences under Section 135 of the Customs Act, 1962, are non-cognizable in the sense that police officers cannot arrest without warrant and cannot investigate without Magistrate's order under Section 155 Cr.P.C. However, such offences are also bailable, because (1) they relate to recovery of revenue rather than punishment for grave crimes, (2) Sections 20 and 104(3) mandatorily empower officers to release arrested persons on bail, (3) the legislative scheme indicates intent that such offences should be bailable, and (4) the deeming language in Sections 9A and 104(4) making offences non-cognizable does not negate bailability. Non-cognizable and bailable are separate characteristics, and a statute can make offences both non-cognizable (restricting arrest authority) and bailable (entitling accused to bail).
On this section: Provides procedure for Central Excise Officer to inquire into charges and either admit to bail or forward to Magistrate. Court interprets this as confirming bailable nature of offences.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Made under this section, and citing it
2 instruments name this provision in its title or its text without being made under it.
Questions about Section 21
What have the courts held on Section 21 of the Central Excise Act?
Om Prakash vs Union of India (30 Sep 2011) is the leading judgment on this section among those set out below: Provides procedure for Central Excise Officer to inquire into charges and either admit to bail or forward to Magistrate. Court interprets this as confirming bailable nature of offences.
How do I find court cases under Section 21 of the Central Excise Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Central Excise Act 1944 21, section 21 Central Excise Act 1944, section 21 of the Central Excise Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Om Prakash vs Union of India (30 Sep 2011).
What should I read with Section 21 of the Central Excise Act, and has it changed?
Its own text turns on section 19 (Disposal of persons arrested), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it. 2 instruments name it without being made under it, most recently ircular No. 996/3/2015-CX (2015), then circular no.974/8/2013-CX (2013).
When did Section 21 of the Central Excise Act come into force?
Section 21 of the Central Excise Act, cited as Central Excise Act 1944 21, came into force on 28 Feb 1944, having been enacted on 24 Feb 1944. It is in force as at the date shown on this page.
Other sections of this Act
- 4. Valuation of excisable goods for purposes of charging of duty of excise1751 words
- 11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded1442 words
- 11B. Claim for refund of duty and interest, if any, paid on such duty1342 words
- 35B. Appeals to the Appellate Tribunal1302 words
- 32F. Procedure on receipt of an application under Section 32-E1167 words
- 11AC. Penalty for short-levy or non-levy of duty in certain cases1093 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 16 Oct 2026. This page is not a substitute for legal advice.