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The Central Excise Act,1944

The Central Excise Act, 1944





1 Short title, extent and commencement.
2 Definitions.
2A References of certain expressions.
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.
5B Non-reversal of CENVAT credit.
6 Registration of certain persons.
7 Repealed
8 Restriction on possession of excisable goods.
9 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 Utilisation of the fund.
12E Power of central excise officers.

Power of Arrest

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 utilised 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 officer.
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.

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.
35EE 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 authorised 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.


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