# The Central Excise Act, 1944, Section 23: Failure of Central Excise Officer in duty

- Act: The Central Excise Act, 1944 (Act 1 of 1944)
- In force from: 1944-02-28
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/central-excise-act-1944/section/23/

## Text

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

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