(1) This section is concerned with proceedings in relation to any offence under or by virtue of the statutes which relate to the duties of excise or to the management of such duties or under any instrument relating to the management of such duties made under statute.
(2) Where there is evidence that an offence has been committed by several persons jointly -
(a) proceedings may be instituted against such persons, jointly or severally, for the recovery of a fine or penalty, and
(b) on conviction, such persons shall jointly and severally incur every such fine or penalty.
(3) Where proceedings have been instituted or continued in the name of an officer who has ceased for any reason to be such an officer or being such officer is absent at any time during such proceedings, then such proceedings may be continued in the name of any other officer or of the officer so absent, as appropriate in the circumstances.
(4) Any summons, notice, order or other document relating to proceedings referred to
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