Section 23. Failure of Central Excise Officer in duty

23. Failure of Central Excise Officer in duty .— 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. 2[CHAPTER IIIA ADVANCE RULINGS