# The Finance Act, 2013, Section 94: Amendment of section 21

- Act: The Finance Act, 2013
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2013/section/94/

## Text

Amendment of section 21. 94. In section 21 of the Central Excise Act, in sub-section (2), in the proviso,— (i) | in clause (a), for the words "shall either admit him", the words "shall, where the offence is non-cognizable, either admit him" shall be substituted; (ii) | in clause (b), after the words "against the accused person", the words "in respect of offence which is non-cognizable" shall be inserted. © Copyright. Taxmann Publications Pvt. Ltd.

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