Bare Acts

The Central Excise Act, 1944

An Act to consolidate and amend the law relating to central duties of excise 2* * *

English PDF

Act Details

Act Number:

Act Year:

1944

Location:

Enactment Date:

2/24/1944

Enforcement Date:

28-02-1944

Ministry:

Ministry of Finance

Department:

Department of Revenue

All Section List

LEVY AND COLLECTION OF DUTY

Section 3 to Section 4

Section 3

Duty specified in the Fourth Schedule to be levied.

Section 3A

Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods.

Section 3B

Emergency power of Central Government to increase duty of excise.

Section 3C

Power of Central Government to amend Fourth Schedule.

Section 4

Valuation of excisable goods for purposes of charging of duty of excise.

Illustration

Section 4A to Section 12

Section 4A

Valuation of excisable goods with reference to retail sale price.

Section 5

Remission of duty on goods found deficient in quantity.

Section 5A

Power to grant exemption from duty of excise.

Section 5B

Non-reversal of CENVAT credit.

Section 6

Registration of certain persons.

Section 7

[Omitted.].

Section 8

Restriction on possession of goods specified in the Second Schedule .

Section 9

Offences and penalties.

Section 9A

Certain offences to be non-cognizable.

Section 9AA

Offences by companies.

Section 9B

Power of Court to publish name, place of business, etc., of persons convicted under the Act.

Section 9C

Presumption of culpable mental state.

Section 9D

Relevancy of statements under certain circumstances.

Section 9E

Application of Section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958.

Section 10

Power of Courts to order forfeiture.

Section 11

Recovery of sums due to Government.

Section 11A

Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded.

Section 11AA

Interest on delayed payment of duty.

Section 11AC

Penalty for short-levy or non-levy of duty in certain cases.

Section 11B

Claim for refund of duty and interest, if any, paid on such duty.

Section 11BB

Interest on delayed refunds.

Section 11C

Power not to recover duty of excise not levied or short-levied as a result of general practice.

Section 11D

Duties of excise collected from the buyer to be deposited with the Central Government.

Section 11DD

Interest on the amounts collected in excess of the duty.

Section 11DDA

Provisional attachment to protect revenue in certain cases.

Section 11E

Liability under Act to be first charge.

Section 12

Application of the provisions of Act 52 of 1962 to Central Excise Duties.

INDICATING AMOUNT OF DUTY IN THE PRICE OF GOODS, ETC., FOR PURPOSE OF REFUND AND CREDITING CERTAIN AMOUNTS TO THE FUND

Section 12A to Section 12D

Section 12A

Price of goods to indicate the amount of duty paid thereon.

Section 12B

Presumption that the incidence of duty has been passed on to the buyer.

Section 12C

Consumer Welfare Fund.

Section 12D

Utilisation of the Fund.

POWERS AND DUTIES OF OFFICERS AND LANDHOLDERS

Section 12E to Section 23

Section 12E

Powers of Central Excise Officers.

Section 12F

Power of search and seizure.

Section 13

Power to arrest.

Section 14

Power to summon persons to give evidence and produce documents in inquiries under this Act.

Section 14A

Special audit in certain cases.

Section 14AA

Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc.

Section 15

Officers required to assist Central Excise Officers.

Section 15A

Obligation to furnish information return.

Section 15B

Penalty for failure to furnish information return.

Section 16

[Omitted.].

Section 17

[Omitted.].

Section 18

Searches and arrests how to be made.

Section 19

Disposal of persons arrested.

Section 20

Procedure to be followed by officer-in-charge of police station.

Section 21

Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under Section 19.

Section 22

Vexatious search, seizure, etc., by Central Excise Officer.

Section 23

Failure of Central Excise Officer in duty.

ADVANCE RULINGS

Section 23A to Section 23I

Section 23A

Definitions.

Section 23B

[Omitted.].

Section 23C

Application for advance ruling.

Section 23D

Procedure on receipt of application.

Section 23E

Applicability of advance ruling.

Section 23F

Advance ruling to be void in certain circumstances.

Section 23G

Powers of Authority.

Section 23H

Procedure of Authority.

Section 23I

Transitional provision.

TRANSPORT BY SEA

Section 24 to Section 30

Section 24

Section 25

Section 26

Section 27

Section 28

Section 29

Section 30

SETTLEMENT OF CASES

Section 31 to Section 32PA

Section 31

Definitions.

Section 32

Customs and Central Excise Settlement Commission.

Section 32A

Jurisdiction and powers of Settlement Commission.

Section 32B

Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances.

Section 32C

Power of Chairman to transfer cases from one Bench to another.

Section 32D

Decision to be by majority.

Section 32E

Application for settlement of cases.

Section 32F

Procedure on receipt of an application under Section 32-E.

Section 32G

Power of Settlement Commission to order provisional attachment to protect revenue.

Section 32H

Power of Settlement Commission to reopen completed proceedings.

Section 32I

Powers and procedure of Settlement Commission.

Section 32J

Inspection, etc., of reports.

Section 32K

Power of Settlement Commission to grant immunity from prosecution and penalty.

Section 32L

Power of Settlement Commission to send a case back to the Central Excise Officer.

Section 32M

Order of settlement to be conclusive.

Section 32N

Recovery of sums due under order of settlement.

Section 32O

Bar on subsequent application for settlement in certain cases

Section 32P

Proceedings before Settlement Commission to be judicial proceedings.

Section 32PA

[Omitted.].

ADJUDICATION OF CONFISCATIONS AND PENALTIES

Section 33 to Section 34A

Section 33

Power of adjudication.

Section 33A

Adjudication procedure.

Section 34

Option to pay fine in lieu of confiscation.

Section 34A

Confiscation or penalty not to interfere with other punishments.

APPEALS

Section 35 to Section 36

Section 35

Appeals to Commissioner (Appeals).

Section 35A

Procedure in appeal.

Section 35B

Appeals to the Appellate Tribunal.

Section 35C

Orders of Appellate Tribunal.

Section 35D

Procedure of Appellate Tribunal.

Section 35E

Powers of Committee of Principal Chief Commissioner of Central Excise or Chief Commissioners of Central Excise or Principal Commissioner of Central Excise or Commissioners of Central Excise to pass certain orders

Section 35EA

Powers of revision of Board or Principal Commissioner of Central Excise or Commissioner of Central Excise in certain cases.

Section 35EE

Revision by Central Government.

Section 35F

Deposit of certain percentage of duty demanded or penalty imposed before filing appeal.

Section 35FF

Interest on delayed refund of amount deposited under Section 35-F.

Section 35G

Section 35H

Section 35I

Section 35J

Section 35K

Decision of High Court or Supreme Court on the case stated.

Section 35L

Appeal to Supreme Court.

Section 35M

Hearing before Supreme Court.

Section 35N

Sums due to be paid notwithstanding reference, etc.

Section 35O

Exclusion of time taken for copy.

Section 35P

Transfer of certain pending proceedings and transitional provisions.

Section 35Q

Appearance by authorised representative.

Section 35R

Appeal not to be filed in certain cases.

Section 36

Definitions.

PRESUMPTION AS TO DOCUMENTS

Section 36A to Section 36B

Section 36A

Presumption as to documents in certain cases.

Section 36B

Admissibility of microfilms, facsimile copies of documents and computer printouts as documents and as evidence.

SUPPLEMENTAL PROVISIONS

Section 37 to Section 40

Section 37

Power of Central Government to make rules.

Section 37A

Delegation of powers.

Section 37B

Instructions to Central Excise Officers.

Section 37C

Service of decisions, orders, summons, etc.

Section 37D

Rounding off of duty, etc.

Section 37E

Publication of information respecting persons in certain cases.

Section 38

Publication of rules and notifications and laying of rules before Parliament.

Section 38A

Effect of amendments, etc. of rules, notifications or orders.

Section 39

Repeal of enactments.

Section 40

Protection of action taken under the Act.