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The Central Excise Act, 1944

Central

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

Act number
1 of 1944
Ministry
Ministry of Finance
Department
Department of Revenue
Enacted
24 Feb 1944

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

130 sections

  1. Section 1Short title, extent and commencement.
  2. Section 2Definitions.
  3. Section 2AReferences of certain expressions.
  4. Section 3Duty specified in the Fourth Schedule to be levied.
  5. Section 3APower of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods.
  6. Section 3BEmergency power of Central Government to increase duty of excise.
  7. Section 3CPower of Central Government to amend Fourth Schedule.
  8. Section 4Valuation of excisable goods for purposes of charging of duty of excise.
  9. Section 4AValuation of excisable goods with reference to retail sale price.
  10. Section 5Remission of duty on goods found deficient in quantity.
  11. Section 5APower to grant exemption from duty of excise.
  12. Section 5BNon-reversal of CENVAT credit.
  13. Section 6Registration of certain persons.
  14. Section 7[Omitted.].
  15. Section 8Restriction on possession of goods specified in the Second Schedule .
  16. Section 9Offences and penalties.
  17. Section 9ACertain offences to be non-cognizable.
  18. Section 9AAOffences by companies.
  19. Section 9BPower of Court to publish name, place of business, etc., of persons convicted under the Act.
  20. Section 9CPresumption of culpable mental state.
  21. Section 9DRelevancy of statements under certain circumstances.
  22. Section 9EApplication of Section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958.
  23. Section 10Power of Courts to order forfeiture.
  24. Section 11Recovery of sums due to Government.
  25. Section 11ARecovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded.
  26. Section 11AAInterest on delayed payment of duty.
  27. Section 11ACPenalty for short-levy or non-levy of duty in certain cases.
  28. Section 11BClaim for refund of duty and interest, if any, paid on such duty.
  29. Section 11BBInterest on delayed refunds.
  30. Section 11CPower not to recover duty of excise not levied or short-levied as a result of general practice.
  31. Section 11DDuties of excise collected from the buyer to be deposited with the Central Government.
  32. Section 11DDInterest on the amounts collected in excess of the duty.
  33. Section 11DDAProvisional attachment to protect revenue in certain cases.
  34. Section 11ELiability under Act to be first charge.
  35. Section 12Application of the provisions of Act 52 of 1962 to Central Excise Duties.
  36. Section 12APrice of goods to indicate the amount of duty paid thereon.
  37. Section 12BPresumption that the incidence of duty has been passed on to the buyer.
  38. Section 12CConsumer Welfare Fund.
  39. Section 12DUtilisation of the Fund.
  40. Section 12EPowers of Central Excise Officers.
  41. Section 12FPower of search and seizure.
  42. Section 13Power to arrest.
  43. Section 14Power to summon persons to give evidence and produce documents in inquiries under this Act.
  44. Section 14ASpecial audit in certain cases.
  45. Section 14AASpecial audit in cases where credit of duty availed or utilised is not within the normal limits, etc.
  46. Section 15Officers required to assist Central Excise Officers.
  47. Section 15AObligation to furnish information return.
  48. Section 15BPenalty for failure to furnish information return.
  49. Section 16[Omitted.].
  50. Section 17[Omitted.].
  51. Section 18Searches and arrests how to be made.
  52. Section 19Disposal of persons arrested.
  53. Section 20Procedure to be followed by officer-in-charge of police station.
  54. Section 21Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under Section 19.
  55. Section 22Vexatious search, seizure, etc., by Central Excise Officer.
  56. Section 23Failure of Central Excise Officer in duty.
  57. Section 23ADefinitions.
  58. Section 23B[Omitted.].
  59. Section 23CApplication for advance ruling.
  60. Section 23DProcedure on receipt of application.
  61. Section 23EApplicability of advance ruling.
  62. Section 23FAdvance ruling to be void in certain circumstances.
  63. Section 23GPowers of Authority.
  64. Section 23HProcedure of Authority.
  65. Section 23ITransitional provision.
  66. Section 24[Omitted.].
  67. Section 25[Omitted.].
  68. Section 26[Omitted.].
  69. Section 27[Omitted.].
  70. Section 28[Omitted.].
  71. Section 29[Omitted.].
  72. Section 30[Omitted.].
  73. Section 31Definitions.
  74. Section 32Customs and Central Excise Settlement Commission.
  75. Section 32AJurisdiction and powers of Settlement Commission.
  76. Section 32BVice-Chairman to act as Chairman or to discharge his functions in certain circumstances.
  77. Section 32CPower of Chairman to transfer cases from one Bench to another.
  78. Section 32DDecision to be by majority.
  79. Section 32EApplication for settlement of cases.
  80. Section 32FProcedure on receipt of an application under Section 32-E.
  81. Section 32GPower of Settlement Commission to order provisional attachment to protect revenue.
  82. Section 32HPower of Settlement Commission to reopen completed proceedings.
  83. Section 32IPowers and procedure of Settlement Commission.
  84. Section 32JInspection, etc., of reports.
  85. Section 32KPower of Settlement Commission to grant immunity from prosecution and penalty.
  86. Section 32LPower of Settlement Commission to send a case back to the Central Excise Officer.
  87. Section 32MOrder of settlement to be conclusive.
  88. Section 32NRecovery of sums due under order of settlement.
  89. Section 32OBar on subsequent application for settlement in certain cases
  90. Section 32PProceedings before Settlement Commission to be judicial proceedings.
  91. Section 32PA[Omitted.].
  92. Section 33Power of adjudication.
  93. Section 33AAdjudication procedure.
  94. Section 34Option to pay fine in lieu of confiscation.
  95. Section 34AConfiscation or penalty not to interfere with other punishments.
  96. Section 35Appeals to Commissioner (Appeals).
  97. Section 35AProcedure in appeal.
  98. Section 35BAppeals to the Appellate Tribunal.
  99. Section 35COrders of Appellate Tribunal.
  100. Section 35DProcedure of Appellate Tribunal.
  101. Section 35EPowers 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
  102. Section 35EAPowers of revision of Board or Principal Commissioner of Central Excise or Commissioner of Central Excise in certain cases.
  103. Section 35EERevision by Central Government.
  104. Section 35FDeposit of certain percentage of duty demanded or penalty imposed before filing appeal.
  105. Section 35FFInterest on delayed refund of amount deposited under Section 35-F.
  106. Section 35G[Omitted.].
  107. Section 35H[Omitted.].
  108. Section 35I[Omitted.].
  109. Section 35J[Omitted.].
  110. Section 35KDecision of High Court or Supreme Court on the case stated.
  111. Section 35LAppeal to Supreme Court.
  112. Section 35MHearing before Supreme Court.
  113. Section 35NSums due to be paid notwithstanding reference, etc.
  114. Section 35OExclusion of time taken for copy.
  115. Section 35PTransfer of certain pending proceedings and transitional provisions.
  116. Section 35QAppearance by authorised representative.
  117. Section 35RAppeal not to be filed in certain cases.
  118. Section 36Definitions.
  119. Section 36APresumption as to documents in certain cases.
  120. Section 36BAdmissibility of microfilms, facsimile copies of documents and computer printouts as documents and as evidence.
  121. Section 37Power of Central Government to make rules.
  122. Section 37ADelegation of powers.
  123. Section 37BInstructions to Central Excise Officers.
  124. Section 37CService of decisions, orders, summons, etc.
  125. Section 37DRounding off of duty, etc.
  126. Section 37EPublication of information respecting persons in certain cases.
  127. Section 38Publication of rules and notifications and laying of rules before Parliament.
  128. Section 38AEffect of amendments, etc. of rules, notifications or orders.
  129. Section 39Repeal of enactments.
  130. Section 40Protection of action taken under the Act.