Procedure for launching prosecution in the case of major offences.

(1) The authorised Excise Officer shall after investigation of any offence committed under this Regulation send his report to the Deputy Commissioner.

(2) The Deputy Commissioner after scrutiny of the investigation report shall decide as to whether alleged offence is major or minor and in the case of major offences, he shall decide within such period as may be prescribed, as per the gravity of offence, whether the matter be referred to—

(a) a court of ordinary jurisdiction in case of offences punishable with imprisonment for a term which may extend to three years; or

(b) a special court in case of offences punishable with imprisonment for a term exceeding three years where such special court is established, and in case no special court is established, such cases shall be tried by a court of ordinary jurisdiction.

(3) The Deputy Commissioner shall communicate his decision to concerned Excise Officer, who shall launch prosecution before courts of ordinary jurisdiction or special court, as the case may be.