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Central Excise Act, 1944

(Act No.1 of 1944)

Sections Particulars
1 Short title, extent and commencemen
2 Definitions
3 Duties specified in the [The first schedule and the second Schedule]
4 Valuation of excisable goods for purposes of charging of duty
4A Valuation of excisable goods with reference to retail sale price
5 Remission of duty on goods found deficient in quantity
5A Power to grant exemption from duty of excise
6 Registration of certain persons
7 Restriction on possession of excisable goods
8 Offences and penalties
9A Certain offences to be non-cognizable
9AA Offences by companies
9B Power of court to publish name, place of business, etc.
9C Presumption of culpable mental state
9D Relevancy of statements under certain circumstances
9E Application of section 562 of the code of criminal procedure, 1998
10 Power to courts to order forfeiture
11 Recovery of sums due to Government
11A Recovery of duties not levied or not paid or short-levied
11AA Interest on delayed payment of duty 
11AB Interest on delayed payment of duty
11AC Penalty for short-levy or non-levy of duty in certain cases
11B Claim for refund of duty
11BB Interest on delayed refunds
11C Power not to recover duty of excise not levied for short-levied
11D Duties of excise collected form the buyer to be deposited
12 Application of the provisions of [Act No.52 of 1962] to central excises
12A Price of goods to indicate the amount of duty paid thereon
12B Presumption that the incidence of duty has been passed on the buyer
12C Consumer welfare fund
12D Utilization of the fund
12E Power of central excise officers
14 Power to summon persons to give evidence and produce documents
14A Special audit in certain cases
14AA Special audit in cases where credit of duty availed or utilized is not
15 Officers required to assist central excise officers
16 Owners or occupiers of land to report manufacture of contraband excise
17 Punishment for connivance at offences
18 Searches and Arrests how to be made
19 Disposal of persons arrested
20 Procedure to be followed by officer-in-charge of police station
21 Inquiry how to be made by central excise officers against arrested
22 Vexatious search, seizure, etc., by Central excise officers
23 Failure of Central excise officer in duty
24 Penalties for carrying excisable goods in certain vessels
25 Exceptions
26 Power of stoppage, search and arrest
27 Penalties for resisting office
28 Confiscation of vessel and cargo
29 Jurisdiction
30 Power to exempt from operation of this chapter
31 Definitions - In this chapter, unless the context otherwise requires
32 Customs and Central excise settlement commission
32A Jurisdiction and Powers of settlement commission
32B Vice-Chairman to Acct as Chairman or to Discharge his functions
32C Power of Chairman to transfer cases from one bench to another
32D Decision to be by Majority
32E Application for settlement of cases
32F Procedure on receipt of an application under section 32E
32G Power of settlement commission to order provisional attachment
32H Power of settlement commission to reopen completed proceedings
32-I Powers and Procedure of settlement commissions
32J Inspection, etc., of reports
32K Power of settlement commission to grant immunity from prosecution
32L Power of settlement commission to send a case back to the Central excise
32M Order of settlement to be conclusive
32N Recovery of sums due under order of settlement
32-O Bar on subsequent application for settlement in certain cases
32P Proceedings before settlement commission to be judicial proceedings
33 Power of Adjudication
34 Option to pay fine in lieu of confiscation
34A Confiscation or penalty not to interfere with other punishments
35 Appeals to [Commissioner (Appeals)]
35A Procedure in appeals
35B Appeals to the appellate tribunal
35C Orders of appellate tribunal
35D Procedure of appellate tribunal
35E Powers of board or [Commissioner of Central Excise] to pass certain
35EA Powers of revision of board or [Commissioner of Central Excise] in certain
35EB Revision by Central Government
35F Deposit, Pending Appeal, of duty demanded or penalty levied
35G Statement of case to High Court
35H Statement of case to Supreme Court in certain cases
35-I Power of High Court or Supreme Court to require statement to be amendment
35J Case before High Court to be heard by not less than two Judges
35K Decision of High Court or Supreme Court on the case stated
35L Appeals to the Supreme Court
35M Hearing before Supreme Court
35N Sums due to be paid notwithstanding reference, etc
35-O Exclusion of time taken for copy
35P Transfer of certain pending proceedings and transitional provisions
35Q Appearance by authorized representative
36 Definitions
36A Presumption as to documents in certain cases
36B Admissibility of micro films, facsimile copies of documents and Compute
37 Power of Central Government to make rules
37A Delegation of powers
37B Instructions to Central Excise officers
37C Service of decisions, orders, summons, etc
37D Rounding off of duty, etc.
38 Publication of rules and notifications and laying of rules
39 Repeal of enactments
40 Protection of Action taken under the Act
  Schedules I
  Schedules II
  Schedules III

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