(1)  When any person is forwarded under Section 19 to a Central Excise Officer empowered to send persons so arrested to a Magistrate, the Central Excise Officer shall proceed to inquire into the charge against him.

   (2)  For this purpose the Central Excise Officer may exercise the same powers and shall be subject to the same provisions as the officer-in-charge of a police station may exercise and is subject to under the Code of Criminal Procedure, 1898 (5 of 1898)¹ , when investigating a cognizable case:

   Provided that--

   (a)  if the Central Excise Officer is of opinion that there is sufficient evidence or reasonable ground of suspicion against the accused person, he ²[shall, where the offence is non-cognizable, either admit him] to bail to appear before a Magistrate having jurisdiction in the case, or forward him in custody to such Magistrate;

   (b)  if it appears to the Central Excise Officer that there is not sufficient evidence or reasonable ground of suspicion against the accused person ³[in respect of offence which is non-cognizable], he shall release the accused person on his executing a bond, with or without sureties as the Central Excise Officer may direct, to appear, if and when so required, before the Magistrate having jurisdiction, and shall make a full report of all the particulars of the case to his official superior.