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Section 5 – The Central Excise Act, 1944

The Central Excise Act, 1944




1[5. Remission of duty on goods found deficient in quantity.—(1) The Central Government may, by rules made under this section, provide for remission of duty of excise leviable on any excisable goods which due to any natural cause are found to be deficient in quantity.


(2) Any rules made under sub-section (1) may, having regard to the nature of the excisable goods or of processing or of curing thereof, the period of their storage or transit and other rele­vant considerations, fix the limit or limits of percentage beyond which no such remission shall be allowed:


Provided that different limit or limits of percentage may be fixed for different varieties of the same excisable goods or for different areas or for different seasons.]




Benefit of exemption

The benefit of exemption will accrue to a unit found to be a small scale industrial unit from the date on which the application was made for grant of registration certificate; Commissioner of Central Excise v. M.P.V. & Engg. Industries, AIR 2003 SCW 2108.


When goods become exempted goods


It cannot be said that merely because goods were included in the table, they became exempted goods. The goods became exempted goods only provided all conditions of the Notification are fulfilled. If any condition of the Notification is not fulfilled, goods are not exempted goods; Union of India v. Ganesh Metal Processors Industries, 2003 (151) ELT 21 (SC).



1. Ins. by Act 25 of 1978, sec. 20 (w.e.f. 1-7-1978). Earlier section 5 was omitted by Act 41 of 1954, sec. 2 and Sch. (w.e.f. 8-10-1954).



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The Central Excise Act, 1944


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