| 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 |
| |
Schedules I |
| |
Schedules II |
| |
Schedules III |
