Bare Act Search Results

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.....

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 Section 3

Title: Duties Specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 to Be Levied

State: Central

Year: 1944

.....or manufacturers or, as the case may be, the normal practice of the wholesale trade in such goods.] ________________________ 1. Substituted by Act 27 of 1999, section 121, for certain words (w.e.f. 11-5-1999). 2. Substituted by Act 10 of 2000, section 92, for "a duty of excise" (w.e.f. 12-5-2000). 3. Inserted by Act 20 of 2000, section 133. 4. This shall be effective from such date appointed by the Central Government by Notification in the Official Gazette. 5. Inserted by Act 14 of 1982, section 46 (w.e.f. 11-5-1982). 6. Substituted by Act 21 of 1984, section 45, for certain words (w.e.f. 11-5-1984). 7. Substituted by Act 14 of 2001, section 120, for "free trade zone" (w.e.f. 11-5-2001). 8. The words "or a special economic zone" shall stand omitted with effect form such date as may be appointed by the Central Government, vide Act 20 of 2002, section 133. 9. Substituted by Act 14 of 2001, section 120, for "allowed to be sold in India" (w.e.f. 11-5-2001). 10. Substituted by Act 10 of 2000, section 92, for "under section 12 of the Customs Act, (52 of 1962)" (w.r.e.f. 11-5-1982). 11. Substituted by Act 10 of 2000, section 92, for Explanation 1 (w.r.e.f......

Central Excise Act, 1944 Section 11A

Title: Recovery of Duties Not Levied or Not Paid or Short-levied or Short-paid or Erroneously Refunded

State: Central

Year: 1944

.....refunded, by reason of fraud, collusion or any wilful misstatement or suppression of facts, or contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of duty, by such person or his agent, to whom a notice is served under the proviso to sub-section (1) by the Central Excise Officer, may pay duty in full or in part as may be accepted by him, and the interest payable thereon under section 11AB and penalty equal to twenty-five per cent. of the duty specified in the notice or the duty so accepted by such person within thirty days of the receipt of the notice.] (2) The Central Excise Officer shall, after considering the representation, if any, made by the person on whom notice is served under sub-section (1), determine the amount of duty of excise due from such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined. 3 [Provided that if such person has paid the duty in full together with, interest and penalty under sub-section (1A), the proceedings in respect of such person and other persons to whom notice is served under sub-section (1) shall,.....

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 11AC

Title: Penalty for Short-levy or Non-levy of Duty in Certain Cases

State: Central

Year: 1944

.....refunded by reasons of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, the person who is liable to pay duty as determined under sub-section (2) of section 11A, shall also be liable to pay a penalty equal to the duty so determined: 2 [Provided that where such duty as determined under sub-section (2) of section 11A, and the interest payable thereon under section 11AB, is paid within thirty days from the date of communication of the order of the Central Excise Officer determining such duty, the amount of penalty liable to be paid by such person under this section shall be twenty-five per cent of the duty so determined: Provided further that the benefit of reduced penalty under the first proviso shall be available if the amount of penalty so determined has also been paid within the period of thirty days referred to in that proviso : Provided also that where the duty determined to be payable is reduced or increased by the Commissioner (Appeals), the Appellate Tribunal or, as the case may be, the court, then, for the purposes of.....

Central Excise Act, 1944 Section 32-O

Title: Bar on Subsequent Application for Settlement in Certain Cases

State: Central

Year: 1944

1[(1)] 2[Where, 4[***]]-- (i) an order of settlement passed under sub-section (7) of section 32F 5[as it stood immediately before the commencement of section 122 of the Finance Act, 2007 or sub-section (5) of section 32F]provides for the imposition of a penalty on the person who made the application under section 32E for settlement, on the ground of concealment of particulars of his duty liability; or (ii) after the passing of an order of settlement under the said sub-section (7) 5[as it stood immediately before the commencement of section 122 of the Finance Act, 2007 or sub-section (5) of section 32F]in relation to a case, such person is convicted of any offence under this Act in relation to that case; or (iii) the case of such person is sent back to the Central Excise Officer having jurisdiction by the Settlement Commission under section 32L, then, he shall not be entitled to apply for settlement under section 32E in relation to any other matter. 3[6[***]] _______________________ 1. Section 32-O renumbered as sub-section (1) by the Finance Act, 2007. 2. Substituted for the word "Where" by the Finance Act, 2007. 3. Inserted by the Finance Act, 2007, w.e.f......

Central Excise Act, 1944 Schedule 3

Title: The Third Schedule

State: Central

Year: 1944

..... 11. 1904 All goods 12. 1905 31 00 or 1905 90 20 Biscuits, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power 13. 1905 32 11 or 1905 32 90 Waffles and wafers, coated with chocolate or containing chocolate 14. 1905 32 19 or 1905 32 90 All goods 15. 2101 11 00 or 2101 12 00 Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 16. 2102 All goods 17. 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa 18. 2106 90 20 Pan masala, only in retail packs containing ten grams or more per pack, other than the goods containing not More than 15% betel nut by weight and not containing tobacco in any proportion 19. 2106 90 30 Betel nuts powder known as "Supari" 20. 2106 90 11 .....

Central Excise Act, 1944 Section 35G

Title: Statement of Case to High Court

State: Central

Year: 1944

.....as: "35G. (1) The Commissioner of Central Excise or the other party may within sixty days of the date upon which he is served with notice of an order under section 35C (not being an order relating among other things to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment) by application in the prescribed form accompanied where the application is made by the other party by a fee of two hundred rupees require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and subject to the other provisions contained in this section the Appellate Tribunal shall within one hundred and twenty days of the receipt of such application draw up a statement of the case and refer it to the High Court: Provided that the Appellate Tribunal may if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period hereinbefore specified allow it to be presented within a further period not exceeding thirty days. (2) On receipt of notice that an application has been made under sub-section (1) the person against whom such.....

Central Excise Act, 1944 Section 35J

Title: Case Before High Court to Be Heard by Not Less Than Two Judges

State: Central

Year: 1944

1[xxx] ________________________________ 1. Omitted by the National Tax Tribunal Act, 2005. Prior to omission, it read as under: "35J. Case before High Court to be heard by not less than two Judges. -- (1) When any case has been referred to the High Court under section 35G or section 35H, it shall be heard by a Bench of not less than two Judges of the High Court and shall be decided in accordance with the opinion of such Judges or of the majority, if any, of such Judges. (2) Where there is no such majority, the Judges shall state the point of law upon which they differ and the case shall then be heard upon that point only by one or more of the other Judges of the High Court, and such point shall be decided according to the opinion of the majority of the Judges who have heard the case including those who first heard it."