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TypeBare Act JurisdictionCentral Government

Central Excise Act, 1944 Section 5

REMISSION OF DUTY ON GOODS FOUND DEFICIENT IN QUANTITY 58

~1 min read
https://sooperkanoon.com/act/449112

Bare act section · Research

About this section

Central Excise Act, 1944 Section 5 is part of Central Excise Act, 1944 - REMISSION OF DUTY ON GOODS FOUND DEFICIENT IN QUANTITY 58. Read the section text below and explore Indian court judgments that cite it.

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Section Text

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.]

Frequently asked questions

What does Central Excise Act, 1944 Section 5 provide?

Section Section 5 of the Central Excise Act, 1944 (REMISSION OF DUTY ON GOODS FOUND DEFICIENT IN QUANTITY 58) is reproduced on this page as part of the Central Excise Act, 1944. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Central Excise Act, 1944 Section 5?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Central Excise Act, 1944 Section 5. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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