Bare Act Search Results

Central Excise Act, 1944 Section 37C

Title: Service of Decisions, Orders, Summons, Etc.

State: Central

Year: 1944

.....or sending it by registered post with acknowledgement due, to the person for whom it is intended or his authorised agent, if any; (b) if the decision, order, summons or notice cannot be served in the manner provided in clause (a), by affixing a copy thereof to some conspicuous part of the factory or warehouse or other place of business or usual place of residence of the person for whom such decision, order, summons or notice, as the case may be, is intended; (c) if the decision, order, summons or notice cannot be served in the manner provided in clauses (a) and (b), by affixing a copy thereof on the notice board of the officer or authority who or which passed such decision or order or issued such summons or notice. (2) Every decision or order passed or any summons or notice issued under this Act or the rules made thereunder, shall be deemed to have been served on the date on which the decision, order, summons or notice is tendered or delivered by post or a copy thereof is affixed in the manner provided in sub-section (1).]

Bengal Agricultural Income Tax Act, 1944 Complete Act

State: West Bengal

Year: 1944

.....(17)was subst. by W.B.Act 6 of 1975.(17)"total world income" means the sum offer) (a) the total income as defined in 1917.Words subst.by W.B.Act 18 of 1989.[the enactments relating to Indian income-tax,] and (b)the total agricultural income as defined in this Act, and (c)the agricultural income derived from land outside West Bengal and calculated in the manner referred to in clause (b) of subsection (5) of section 48; (18)"written down value" means in respect of any irrigation or protective work, or any machinery, plant or other capital asset, (a)in the case of assets acquired in the previous year, the actual cost to the assessee, (b)in the case of assets acquired before the previous year, the actual cost to the assessee less all depreciation allowable to him under this Act in respect of such work, machinery, plant or other asset as the case may be. CHAPTER 1 . Section 3 Definitions. 2018. Sec. 3 was renumbered as sub-sec. (1) and after such renumbering the previous proviso subst. by W.B. Act 6 of 1975. Finally, the existing provisos were subst. by W.B. Act 15 of 1983. (1) Agricultural income-tax shall be charged for each financial year in accordance with and subject.....

Central Excise Act, 1944 Chapter 2

Title: Levy and Collection of Duty

State: Central

Year: 1944

.....the rank of Assistant Commissioner of Central Excise and such annual capacity shall be deemed to be the annual production of such goods by such factory; or (b) (i) specify the factor relevant to the production of such goods and the quantity that is deemed to be produced by use of a unit of such factor; and (ii) provide for the determination of the annual capacity of production of the factory in which such goods are produced on the basis of such factor by an officer not below the rank of Assistant Commissioner of Central Excise and such annual capacity of production shall be deemed to be the annual production of such goods by such factory: Provided that where a factory producing notified goods is in operation during a part of the year only, the annual production thereof shall be calculated on proportionate basis of the annual capacity of production: Provided further that in a case where the factor relevant to the production is altered or modified at any time during the year, the annual production shall be re-determined on a proportionate basis having regard to such alteration or modification. (3) The duty of excise on notified goods shall be levied, at such rate, on.....

Central Excise Act, 1944 Chapter 7

Title: Supplemental Provisions

State: Central

Year: 1944

.....or containers thereof; (vi) provide for the employment of officers of the Government to supervise the carrying out of any rules made under this Act; (vii) require a manufacturer or the licensee of a warehouse to provide accommodation within the precincts of his factory or warehouse for officers employed to supervise the carrying out of regulations made under this Act and prescribe the scale of such accommodation; (viii) provide for the appointment, licensing, management and supervision of bonded warehouses and the procedure to be followed in entering goods into and clearing goods from such warehouses; (ix) provide for the distinguishing of goods which have been 9 [manufactured after registration], of materials which have been imported under licence, and of goods on which duty has been paid, or which are exempt from duty under this Act; (x) impose on persons engaged in the production or manufacture, storage or sale (whether on their own account or as brokers or commission agents) of salt, and, so far as such imposition is essential for the proper levy and collection of the duties imposed by this Act, of any other excisable goods, the duty of furnishing information,.....

Central Excise Act, 1944 Complete Act

State: Central

Year: 1944

.....to any goods in the Section or Chapter notes of 18 the First Schedule] to the Central Excise Tariff Act, 1985 (5 of 1986) as amounting to 19 ["manufacture; or"] and the word "manufacturer" shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account;] 10"(iii) which in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labelling or re-labelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer,". (g) "prescribed" means prescribed by rules made under this Act; (h) "sale" and "purchase", with their grammatical variations and cognate expressions, mean any transfer of the possession of goods by one person to another in the ordinary course of trade or business for cash or deferred payment or other valuable consideration; 21 (i)* * * 22 (J)* * * 23 (JJ)* * * (k) "wholesale dealer" means a person who buys or sells.....

Central Excise Act, 1944 Section 35Q

Title: Appearance by Authorised Representative

State: Central

Year: 1944

.....(5) shall be subject to the following conditions, namely:-- ( a) no such order or direction shall be made in respect of any person unless he has been given a reasonable opportunity of being heard; ( b) any person against whom any such order or direction is made may, within one month of the making of the order or direction, appeal to the Board to have the order or direction cancelled; and ( c) no such order or direction shall take effect until the expiration of one month from the making thereof, or, where an appeal has been preferred, until the disposal of the appeal. ________________________ 1. Substituted by Act 22 of 1995, section 70, for "Collector of Central Excise" (w.e.f. 26-5-1995).

Central Excise Act, 1944 Chapter 3

Title: Powers and Duties of Officers and Landholders

State: Central

Year: 1944

.....etc (1) If the Commissioner of Central Excise has reason to believe that the credit of duty availed of or utilised under the rules made under this Act by a manufacturer of any excisable goods-- (a) is not within the normal limits having regard to the nature of the excisable goods produced or manufactured, the type of inputs used and other relevant factors, as he may deem appropriate; (b) has been availed of or utilised by reason of fraud, collusion or any wilful mis-statement or suppression of facts, he may direct such manufacturer to get the accounts of his factory, office, depot, distributor or any other place, as may be specified by him, audited by a 3[cost accountant or chartered accountant] nominated by him. (2) The 3[cost accountant or chartered accountant] so nominated shall, within the period specified by the Commissioner of Central Excise, submit a report of such audit duly signed and certified by him to the said Commissioner mentioning therein such other particulars as may be specified. (3) The provisions of sub-section (1) shall have effect notwithstanding that the accounts of the said manufacturer aforesaid have been audited under any other law for the time.....

Central Excise Act, 1944 Section 11B

Title: Claim for Refund of Duty

State: Central

Year: 1944

.....to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any Court or in any other provision of this Act or the rules made thereunder or any other law for the time being in force, no refund shall be made except as provided in sub-section (2). (4) Every notification under clause (f) of the first proviso to sub-section (2) shall be laid before each House of Parliament, if it is sitting, as soon as may be after the issue of the notification, and, if it is not sitting, within seven days of its reassembly, and the Central Government shall seek the approval of Parliament to the notification by a resolution moved within a period of fifteen days beginning with the day on which the notification is so laid before the House of the People and if Parliament makes any modification in the notification or directs that the notification should cease to have effect, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, but without prejudice to the validity of anything previously done thereunder. (5) For the removal of doubts, it is hereby declared that any notification issued under clause.....

Central Excise Act, 1944 Section 32F

Title: Procedure on Receipt of an Application Under Section 32e

State: Central

Year: 1944

.....Finance Act, 2007, w.e.f. 01.06.2007. "32F. Procedure on receipt of an application under section 32E.--(1) On receipt of an application under sub-section (1) of section 32E, the Settlement Commission shall call for a report from the Commissioner of Central Excise having jurisdiction and on the basis of the materials contained in such report and having regard to the nature and circumstances of the case or the complexity of the investigation involved therein, the Settlement Commission may, by order, allow the application to be proceeded with or reject the application: Provided that an application shall not be rejected under this sub-section, unless an opportunity has been given to the applicant of being heard : Provided further that the Commissioner of Central Excise shall furnish such report within a period of one month of the receipt of the communication from the Settlement Commission, failing which it shall be presumed that the Commissioner of Central Excise has no objection to such application; but he may raise objections at the time of hearing fixed by the Settlement Commission for admission of the application and the date of such hearing shall be communicated by the.....

Central Excise Act, 1944 Section 35B

Title: Appeals to the Appellate Tribunal

State: Central

Year: 1944

.....payment of duty; 6[( d) credit of any duty allowed to be utilised towards payment of excise duty on final products under the provisions of this Act or the rules made thereunder and such order is passed by the Commissioner (Appeals) on or after the date appointed under section 109 of the Finance (No. 2) Act, 1998:] Provided further that the Appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred to in clause ( b) or clause ( c) or clause ( d) where- ( i) in any disputed case, other than a case where the determination of any question having relation to the rate of duty of excise or to the value of goods for purposes of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved; or ( ii) the amount of fine or penalty determined by such order, does not exceed7[fifty thousand rupees]. 8[(1A) Every appeal against any order of the nature referred to in the first proviso to sub-section (1), which is pending immediately before the commencement of section 47 of the Finance Act, 1984 before the Appellate Tribunal and any matter arising out of, or connected with, such appeal and.....