AdvocateKhoj
Login : Advocate | Client
Home Post Your Case My Account Law College Law Library
    

Central Excise Act, 1944


(Act No.1 of 1944)

Contents

Sections 

Particulars

 

Preamble

  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


Bare Acts Back




Client Area | Advocate Area | Blogs | About Us | User Agreement | Privacy Policy | Advertise | Media Coverage | Contact Us | Site Map
powered by nubia  |  driven by neosys