Act Text
Preamble1 - Central Excise Act, 1944
Chapter1 - Preliminary
Section1 - Short Title, Extent and Commencement
Section2 - Definitions
Section2A - References of Certain Expressions
Chapter2 - Levy and Collection of Duty
Section3 - Duties Specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 to Be Levied
Section3A - Power of Central Government to Charge Excise Duty on the Basis of Capacity of Production in Respect of Notified Goods
Section4 - Valuation of Excisable Goods for Purposes of Charging of Duty of Excise
Section4A - Valuation of Excisable Goods with Reference to Retail Sale Price
Section5 - Remission of Duty on Goods Found Deficient in Quantity
Section5A - Power to Grant Exemption from Duty of Excise
Section5B - Non-reversal of Cenvat Credit
Section6 - Registration of Certain Persons
Section7 - Form and Conditions of Licence [Repealed]
Section8 - Restriction on Possession of Goods Specified in the Second Schedule
Section9 - Offences and Penalties
Section9A - Certain Offences to Be Non-cognizable
Section9AA - Offences by Companies
Section9B - Power of Court to Publish Name, Place of Business, Etc., of Persons Convicted Under the Act
Section9C - Presumption of Culpable Mental State
Section9D - Relevancy of Statements Under Certain Circumstances
Section9E - Application of Section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
Section10 - Power of Courts to Order Forfeiture
Section11 - Recovery of Sums Due to Government
Section11A - Recovery of Duties Not Levied or Not Paid or Short-levied or Short-paid or Erroneously Refunded
Section11AA - Interest on Delayed Payment of Duty
Section11AB - Interest on Delayed Payment of Duty
Section11AC - Penalty for Short-levy or Non-levy of Duty in Certain Cases
Section11B - Claim for Refund of Duty
Section11BB - Interest on Delayed Refunds
Section11C - Power Not to Recover Duty of Excise Not Levied or Short-levied as a Result of General Practice
Section11D - Duties of Excise Collected from the Buyer to Be Deposited with the Central Government
Section11DD - Interest on the Amounts Collected in Excess of the Duty
Section11 DDA - Provisional Attachment to Protect Revenue in Certain Cases
Section12 - Application of the Provisions of Act No. 8 of 1878 to Central Excise Duties
Chapter2A - Indicating Amount of Duty in the Price of Goods, Etc., for Purpose of Refund and Crediting Certain Amounts to the Fund
Section12A - Price of Goods to Indicate the Amount of Duty Paid Thereon
Section12B - Presumption That Incidence of Duty Has Been Passed on to the Buyer
Section12C - Consumer Welfare Fund
Section12D - Utilisation of the Fund
Chapter3 - Powers and Duties of Officers and Landholders
Section12E - Powers of Central Excise Officers
Section13 - Power to Arrest
Section14 - Power to Summon Persons to Give Evidence and Produce Documents in Inquiries Under This Act
Section14A - Special Audit in Certain Cases
Section14AA - Special Audit in Cases Where Credit of Duty Availed or Utilised is Not Within the Normal Limits, Etc.
Section15 - Officers Required to Assist Central Excise Officers
Section16 - Owners or Occupiers of Land to Report Manufacture of Contraband Excisable Goods [Repelaed]
Section17 - Punishment for Connivance at Offences [Repealed]
Section18 - Searches and Arrests How to Be Made
Section19 - Disposal of Persons Arrested
Section20 - Procedure to Be Followed by Officer-in-charge of Police Station
Section21 - Inquiry How to Be Made by Central Excise Officers Against Arrested Persons Forwarded to Them Under Section 19
Section22 - Vexatious Search, Seizure, Etc., by Central Excise Officer
Section23 - Failure of Central Excise Officer in Duty
Chapter3A - Advance Rulings
Section23A - Definitions
Section23B - Vacancies, Etc., Not to Invalidate Proceedings
Section23C - Application for Advance Ruling
Section23D - Procedure on Receipt of Application
Section23E - Applicability of Advance Ruling
Section23F - Advance Ruling to Be Void in Certain Circumstances
Section23G - Powers of Authority
Section23H - Procedure of Authority
Chapter4 - Repealed
Chapter5 - Settlement of Cases
Section31 - Definitions
Section32 - Customs and Central Excise Settlement Commission
Section32A - Jurisdiction and Powers of Settlement Commission
Section32B - Vice-chairman to Act as Chairman or to Discharge His Functions in Certain Circumstances
Section32C - Power of Chairman to Transfer Cases from One Bench to Another
Section32D - Decision to Be by Majority
Section32E - Application for Settlement of Cases
Section32F - Procedure on Receipt of an Application Under Section 32e
Section32G - Power of Settlement Commission to Order Provisional Attachment to Protect Revenue
Section32H - Power of Settlement Ommission to Reopen Completed Proceedings
Section32-I - Powers and Procedure of Settlement Commission
Section32J - Inspection, Etc., of Reports
Section32K - Power of Settlement Commission to Grant Immunity from Prosecution and Penalty
Section32L - Power of Settlement Commission to Send a Case Back to the Central Excise Officer
Section32M - Order of Settlement to Be Conclusive
Section32N - Recovery of Sums Due Under Order of Settlement
Section32-O - Bar on Subsequent Application for Settlement in Certain Cases
Section32P - Proceedings Before Settlement Commission to Be Judicial Proceedings
Section32PA - Certain Persons Who Have Filed Appeals to the Appellate Tribunal Entitled to Make Applications to the Settlement Commission [Omitted]
Chapter6 - Adjudication of Confiscations and Penalties
Section33 - Power of Adjudication
Section33A - Adjudication Procedure
Section34 - Option to Pay Fine in Lieu of Confiscation
Section34A - Confiscation or Penalty Not to Interfere with Other Punishments
Chapter6A - Appeals
Section35 - Appeals to Commissioner (Appeals)
Section35A - Procedure in Appeal
Section35B - Appeals to the Appellate Tribunal
Section35C - Orders of Appellate Tribunal
Section35D - Procedure of Appellate Tribunal
Section35E - Powers of Board or Commissioner of Central Excise to Pass Certain Orders
Section35EA - Powers of Revision of Board or Commissioner of Central Excise
Section35EE - Revision by Central Government
Section35F - Deposit, Pending Appeal, of Duty Demanded or Penalty Levied
Section35FF - Interest on Delayed Refund of Amount Deposited Under the Proviso to Section 35f
Section35G - Statement of Case to High Court
Section35H - Statement of Case to Supreme Court in Certain Cases
Section35-I - Power of High Court or Supreme Court to Require Statement to Be Amended
Section35J - Case Before High Court to Be Heard by Not Less Than Two Judges
Section35K - Decision of High Court or Supreme Court on the Case Stated
Section35L - Appeal to the Supreme Court
Section35M - Hearing Before Supreme Court
Section35N - Sums Due to Be Paid Notwithstanding Reference, Etc
Section35-O - Exclusion of Time Taken for Copy
Section35P - Transfer of Certain Pending Proceedings and Transitional Provisions
Section35Q - Appearance by Authorised Representative
Section36 - Definitions
Chapter6B - Presumption as to Documents
Section36A - Presumption as to Documents in Certain Cases
Section36B - Admissibility of Micro Films, Facsimile Copies of Documents and Computer Print Outs as Documents and as Evidence
Chapter7 - Supplemental Provisions
Section37 - Power of Central Government to Make Rules
Section37A - Delegation of Powers
Section37B - Instructions to Central Excise Officers
Section37C - Service of Decisions, Orders, Summons, Etc.
Section37D - Rounding off of Duty, Etc.
Section37 E - Publication of Information Respecting Persons in Certain Cases
Section38 - Publication of Rules and Notifications and Laying of Rules Before Parliament
Section38A - Effect of Amendments, Etc., of Rules, Notifications or Orders
Section39 - Repealed
Section40 - Protection of Action Taken Under the Act
Section - Annexe
Schedule1 - The First Schedule
Schedule2 - The Second Schedule
Schedule3 - The Third Schedule
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