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