- The following procedure is laid down with regard to the prosecution of Excise cases:

(1)

Excise cases instituted by police:

The procedure regarding prosecution by court officers to be the same as in other police cases.

(2)

In cases instituted by Excise Officers: (a) In cases where the employment of an officer to prosecute the case is considered necessary, the Excise Officer, though not formally prosecutor will assist the court.

(b) In cases where the employment of an officer to prosecute is considered necessary by the Deputy Commissioner or Superintendent of Excise/Sub-Divisional Officer or in his absence by the senior officer in change of his office, when the case is of such importance or intricacy that it is considered necessary to engage a pleader. In such cases the Government pleader or public prosecutor should ordinarily be engaged.