Section 3
[13. Power to arrest . — Any Central Excise Officer not below the rank of Inspector of Central Excise may, with the prior approval of the 2 [Principal Commissioner of Central Excise or Commissioner of Central Excise], arrest any person whom he has reason to believe to be liable to punishment under this Act or the rules made thereunder.]
3 [13. Power to arrest . — Any Central Excise Officer not below the rank of Inspector of Central Excise may, with the prior approval of the 2 [Principal Commissioner of Central Excise or Commissioner of Central Excise], arrest any person whom he has reason to believe to be liable to punishment under this Act or the rules made thereunder.]
(2) Any person accused or reasonably suspected of committing an offence under this Act or any rules m ade 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.