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Start Free TrialCentral Excise Act, 1944 Section 37B
Title: Instructions to Central Excise Officers
State: Central
Year: 1944
1[37B. Instructions to Central Excise Officers The Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), may, if it considers it necessary or expedient so to do for the purpose of uniformity in the classification of excisable goods or with respect to levy of duties of excise on such goods, issue such orders, instructions and directions to the Central Excise Officers' as it may deem fit, and such officers and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the said Board : Provided that no such orders, instructions or directions shall be issued -- ( a) so as to require any Central Excise Officer to make a particular assessment or to dispose of a particular case in a particular manner; or ( b) so as to interfere with the discretion of the2[Commissioner of Central Excise (Appeals)] in the exercise of his appellate functions. ________________________ 1. Inserted by Act 79 of 1985, section 7 (w.e.f. 27-12-1985). 2. Substituted by Act 22 of 1995, section 70, for "Collector of Central Excise (Appeals)" (w.e.f. 26-5-1995).
View Complete Act List Judgments citing this sectionKarnataka Excise Act, 1965(Karnataka) Section 55
Title: Power of Excise Officers in Matters of Investigation
State: Karnataka
Year: 1965
Section 55 - Power of Excise Officers in matters of investigation (1) Any1[Inspector of Excise or a Sub- Inspector of Excise] or any Excise Officer not below such rank and within such specified area as the State Government may, by notification, prescribe, may, as regard offences under section 32, section 33, section 342[section 35, section 36, section 37, section 38 or section 38A] exercise powers conferred on an officer in charge of a police station by the provisions of the3[Code of Criminal Procedure 1973] : Provided that any such power shall be subject to such restrictions and modifications, if any, as the State Government may prescribe. (2) For the purposes of section 156 of the Code, the area in regard to which an1[Inspector of Excise or a Sub-Inspector of Excise or an Excise Officer] is empowered under sub-section (1), shall be deemed to be a police station and such officer shall be deemed to be the officer in charge of such station. _______________________________ 1. Substituted by Act 1 of 1971 w.e.f. 07.08.1970. 2. Substituted by Act 36 of 1987 w.e.f. 10.08.1987. 3. Substituted by Act 32 of 1982 w.e.f. 04.09.1982.
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Section 21
Title: Inquiry How to Be Made by Central Excise Officers Against Arrested Persons Forwarded to Them Under Section 19
State: Central
Year: 1944
.....For this purpose the Central Excise Officer may exercise the same powers and shall be subject to the same provisions as the officer-in-charge of a police station may exercise and is subject to under the Code of Criminal Procedure, 1898 (5 of 1898)1 , when investigating a cognizable case : Provided that-- (a) if the Central Excise Officer is of opinion that there is sufficient evidence or reasonable ground of suspicion against the accused person, he shall either admit him to bail to appear before a Magistrate having jurisdiction in the case, or forward him in custody to such Magistrate; (b) if it appears to the Central Excise Officer that there is no sufficient evidence or reasonable ground of suspicion against the accused person, he shall release the accused person on his executing a bond, with or without sureties as the Central Excise Officer may direct, to appear, if and when so required, before the Magistrate having jurisdiction, and shall make a full report of all the particulars of the case to his official superior. ________________________ 1. See now the Code of Criminal Procedure, 1973 ( 2 of 1974).
View Complete Act List Judgments citing this sectionKarnataka Excise Act, 1965(Karnataka) Section 43A
Title: Confiscation by Excise Officers in Certain Cases
State: Karnataka
Year: 1965
.....the authorised officer may pending final disposal of the proceedings inrespect of the property seized under sub-section (1) and subject to this sectionand sections 43B to 43G,- (i)release the seized property except excisable articles to the owner of suchproperty; (ii)release the seized excisable articles to their owner if he possesses a licenceunder the Act or the rules made thereunder; onproduction of a Bank Guarantee issued from a Scheduled Bank for a sum equal tothe value as estimated by the authorised officer, (which shall be renewable byhim from time to time till final disposal of such proceeding) and on executionby the owner thereof a bond for production of such property or as the case maybe, excisable articles so released, if and when so required, before theauthorised officer.] (3)When making an order of confiscation under sub-section (2), the authorisedofficer may also order that such of the properties to which the order ofconfiscation relates, which in his opinion cannot be preserved or are not fitfor human consumption, be destroyed. (4)Where the authorised officer after passing an order of confiscation undersub-section (2), is of the opinion that it is.....
View Complete Act List Judgments citing this sectionMedicinal and Toilet Preparations Excise Duties Act, 1955 Section 16
Title: Inquiry How to Be Made by Excise Officers Against Arrested Persons Forwarded to Them
State: Central
Year: 1955
.....without delayto such magistrate; (b) if it appears to the excise officer that there is not sufficientevidence or reasonable ground of suspicion against the accused person, he shall release the accusedperson on his executing a bond with orwithout sureties as the excise officer may direct, to appear, if and when sorequired, before the magistrate having jurisdiction and shall make a full report ofall the particulars of the case to his official superior. (3) All officers exercisingany powers under Section 15 orthis Section shall so exercise their powersas to ensure that every person who is arrested and detained in custody is producedbefore the nearest magistrate within a period of twenty-four hours of sucharrest excluding the time necessary for the journey from the place of arrest ofthe court of the magistrate.
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Section 32L
Title: Power of Settlement Commission to Send a Case Back to the Central Excise Officer
State: Central
Year: 1944
.....before it, send the case back to the Central Excise Officer having jurisdiction who shall thereupon dispose of the case in accordance with the provisions of this Act as if no application under section 32E had been made. (2) For the purpose of sub-section (1), the Central Excise Officer shall be entitled to use all the materials and other information produced by the assessee before the Settlement Commission or the results of the enquiry held or evidence recorded by the Settlement Commission in the course of the proceedings before it as if such materials, information, inquiry and evidence had been produced before such Central Excise Officer or held or recorded by him in the course of the proceedings before him. (3) For the purposes of the time limit under section 11A and for the purposes of interest under section 11BB, in a case referred to in sub-section (1), the period commencing on and from the date of the application to the Settlement Commission under section 32E and ending with the date of receipt by the Central Excise Officer of the order of the Settlement Commission sending the case back to the Central Excise Officer shall be excluded.
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Section 12E
Title: Powers of Central Excise Officers
State: Central
Year: 1944
1 [2 12E. Powers of Central Excise Officers (1) A Central Excise Officer may exercise the powers and discharge the duties conferred or imposed under this Act on any other Central Excise Officer who is subordinate to him. (2) Notwithstanding anything contained in sub-section (1), the 2 [Commissioner of Central Excise (Appeals)] shall not exercise the powers and discharge the duties conferred or imposed on a Central Excise Officer other than those specified in section 14 or Chapter VI-A.] ________________________ 1. Section 12A inserted by Act 79 of 1985, section 4 (w.e.f. 27-12-1985). 2. Section 12A renumbered as section by 12E Act 40 of 1991, section 7 (w.e.f. 20-9-1991).
View Complete Act List Judgments citing this sectionKarnataka Excise Act, 1965(Karnataka) Section 57
Title: Report by Excise Officer
State: Karnataka
Year: 1965
Section 57 - Report by Excise Officer Whereany Excise Officer below the rank of 1 [a Sub-Inspector of Excise]makes any arrest, seizure or search under this Act, he shall, within twenty-fourhours thereafter,- (a)make a full report of all the particulars of the arrest, seizure or search tohis immediate official superior 2 [;] (b)unless bail be accepted under section 59, take or send the person arrested 2 [xx x], with all convenient despatch, to a Magistrate for trial or adjudication 3 [;and] 4 [(c)make a report of such seizure and take or send the thing seized, with allconvenient despatch, to the authorised officer.] _______________________________ 1.Substituted by Act 1 of 1971 w.e.f. 07.08.1970. 2.Substituted by Act 36 of 1987 w.e.f. 10.08.1987. 3.Omitted by Act Act 36 of 1987 w.e.f. 10.08.1987. 4.Inserted by Act 36 of 1987 w.e.f. 10.08.1987.
View Complete Act List Judgments citing this sectionMedicinal and Toilet Preparations Excise Duties Act, 1955 Section 11
Title: Officers Required to Assist Excise Officers
State: Central
Year: 1955
All officers of Customs and Central Excise, and such other officers of the Central Government as may be specified in this behalf, and all police officers and all officers engaged in the collection of land revenue are hereby empowered and required to assist excise officers in the execution of this Act.
View Complete Act List Judgments citing this sectionKarnataka Excise Act, 1965(Karnataka) Section 45A
Title: Imposition of Penalty by Excise Officers
State: Karnataka
Year: 1965
.....sub-section (1)unless the holder of the licence or permit or the employee concerned,- (a)is given a notice in writing informing him of the grounds on which it isproposed to impose the penalty; (b)is given an opportunity of making a representation in writing within suchreasonable time as may be specified in the notice against the grounds ofimposition of penalty mentioned therein; and (c)is given a reasonable opportunity of being heard in the matter. (3)No person on whom a penalty is imposed under sub-section (1) shall be liable forprosecution in respect of the same facts for any offence under this Act.] _______________________________ 1.Inserted by Act 1 of 1971 w.e.f. 07.08.1970. 2.Substituted by Act 7 of l997 w.e.f. 01.04.1997.
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