The Central Excise Act, 1944
Central · 1944
- S. 1Short title, extent and commencement.
- S. 2Definitions.
- S. 2AReferences of certain expressions.
- S. 3Duty specified in the Fourth Schedule to be levied.
- S. 3APower of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods.
- S. 3BEmergency power of Central Government to increase duty of excise.
- S. 3CPower of Central Government to amend Fourth Schedule.
- S. 4Valuation of excisable goods for purposes of charging of duty of excise.
- S. 4AValuation of excisable goods with reference to retail sale price.
- S. 5Remission of duty on goods found deficient in quantity.
- S. 5APower to grant exemption from duty of excise.
- S. 5BNon-reversal of CENVAT credit.
- S. 6Registration of certain persons.
- S. 7[Omitted.].
- S. 8Restriction on possession of goods specified in the Second Schedule .
- S. 9Offences and penalties.
- S. 9ACertain offences to be non-cognizable.
- S. 9AAOffences by companies.
- S. 9BPower of Court to publish name, place of business, etc., of persons convicted under the Act.
- S. 9CPresumption of culpable mental state.
- S. 9DRelevancy of statements under certain circumstances.
- S. 9EApplication of Section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958.
- S. 10Power of Courts to order forfeiture.
- S. 11Recovery of sums due to Government.
- S. 11ARecovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded.
- S. 11AAInterest on delayed payment of duty.
- S. 11ACPenalty for short-levy or non-levy of duty in certain cases.
- S. 11BClaim for refund of duty and interest, if any, paid on such duty.
- S. 11BBInterest on delayed refunds.
- S. 11CPower not to recover duty of excise not levied or short-levied as a result of general practice.
- S. 11DDuties of excise collected from the buyer to be deposited with the Central Government.
- S. 11DDInterest on the amounts collected in excess of the duty.
- S. 11DDAProvisional attachment to protect revenue in certain cases.
- S. 11ELiability under Act to be first charge.
- S. 12Application of the provisions of Act 52 of 1962 to Central Excise Duties.
- S. 12APrice of goods to indicate the amount of duty paid thereon.
- S. 12BPresumption that the incidence of duty has been passed on to the buyer.
- S. 12CConsumer Welfare Fund.
- S. 12DUtilisation of the Fund.
- S. 12EPowers of Central Excise Officers.
- S. 12FPower of search and seizure.
- S. 13Power to arrest.
- S. 14Power to summon persons to give evidence and produce documents in inquiries under this Act.
- S. 14ASpecial audit in certain cases.
- S. 14AASpecial audit in cases where credit of duty availed or utilised is not within the normal limits, etc.
- S. 15Officers required to assist Central Excise Officers.
- S. 15AObligation to furnish information return.
- S. 15BPenalty for failure to furnish information return.
- S. 16[Omitted.].
- S. 17[Omitted.].
- S. 18Searches and arrests how to be made.
- S. 19Disposal of persons arrested.
- S. 20Procedure to be followed by officer-in-charge of police station.
- S. 21Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under Section 19.
- S. 22Vexatious search, seizure, etc., by Central Excise Officer.
- S. 23Failure of Central Excise Officer in duty.
- S. 23ADefinitions.
- S. 23B[Omitted.].
- S. 23CApplication for advance ruling.
- S. 23DProcedure on receipt of application.
- S. 23EApplicability of advance ruling.
- S. 23FAdvance ruling to be void in certain circumstances.
- S. 23GPowers of Authority.
- S. 23HProcedure of Authority.
- S. 23ITransitional provision.
- S. 24[Omitted.].
- S. 25[Omitted.].
- S. 26[Omitted.].
- S. 27[Omitted.].
- S. 28[Omitted.].
- S. 29[Omitted.].
- S. 30[Omitted.].
- S. 31Definitions.
- S. 32Customs and Central Excise Settlement Commission.
Chapter CHAPTER V
- S. 32AJurisdiction and powers of Settlement Commission.
- S. 32BVice-Chairman to act as Chairman or to discharge his functions in certain circumstances.
- S. 32CPower of Chairman to transfer cases from one Bench to another.
- S. 32DDecision to be by majority.
- S. 32EApplication for settlement of cases.
- S. 32FProcedure on receipt of an application under Section 32-E.
- S. 32GPower of Settlement Commission to order provisional attachment to protect revenue.
- S. 32HPower of Settlement Commission to reopen completed proceedings.
- S. 32IPowers and procedure of Settlement Commission.
- S. 32JInspection, etc., of reports.
- S. 32KPower of Settlement Commission to grant immunity from prosecution and penalty.
- S. 32LPower of Settlement Commission to send a case back to the Central Excise Officer.
- S. 32MOrder of settlement to be conclusive.
- S. 32NRecovery of sums due under order of settlement.
- S. 32OBar on subsequent application for settlement in certain cases
- S. 32PProceedings before Settlement Commission to be judicial proceedings.
- S. 32PA[Omitted.].
- S. 33Power of adjudication.
- S. 33AAdjudication procedure.
- S. 34Option to pay fine in lieu of confiscation.
- S. 34AConfiscation or penalty not to interfere with other punishments.
- S. 35Appeals to Commissioner (Appeals).
Chapter CHAPTER VIA
- S. 35AProcedure in appeal.
- S. 35BAppeals to the Appellate Tribunal.
- S. 35COrders of Appellate Tribunal.
- S. 35DProcedure of Appellate Tribunal.
- S. 35EPowers of Committee of Principal Chief Commissioner of Central Excise or Chief Commissioners of Central Excise or Principal Commissioner of Central Excise or Commissioners of Central Excise to pass certain orders
- S. 35EAPowers of revision of Board or Principal Commissioner of Central Excise or Commissioner of Central Excise in certain cases.
- S. 35EERevision by Central Government.
- S. 35FDeposit of certain percentage of duty demanded or penalty imposed before filing appeal.
- S. 35FFInterest on delayed refund of amount deposited under Section 35-F.
- S. 35G[Omitted.].
- S. 35H[Omitted.].
- S. 35I[Omitted.].
- S. 35J[Omitted.].
- S. 35KDecision of High Court or Supreme Court on the case stated.
- S. 35LAppeal to Supreme Court.
- S. 35MHearing before Supreme Court.
- S. 35NSums due to be paid notwithstanding reference, etc.
- S. 35OExclusion of time taken for copy.
- S. 35PTransfer of certain pending proceedings and transitional provisions.
- S. 35QAppearance by authorised representative.
- S. 35RAppeal not to be filed in certain cases.
- S. 36Definitions.
- S. 36APresumption as to documents in certain cases.
- S. 36BAdmissibility of microfilms, facsimile copies of documents and computer printouts as documents and as evidence.
- S. 37Power of Central Government to make rules.
- S. 37ADelegation of powers.
- S. 37BInstructions to Central Excise Officers.
- S. 37CService of decisions, orders, summons, etc.
- S. 37DRounding off of duty, etc.
- S. 37EPublication of information respecting persons in certain cases.
- S. 38Publication of rules and notifications and laying of rules before Parliament.
- S. 38AEffect of amendments, etc. of rules, notifications or orders.
- S. 39Repeal of enactments.
- S. 40Protection of action taken under the Act.