CENTRAL EXCISES ACT, 1944
1. Short title, extent and commencement |
2. Definitions |
3. Duties specified in the Schedule to the Central Excise Tariff Act, 1985 to be levied |
3A. Duties specified in notification to be levied |
4. Valuation of excisable goods for purposes of charging of duty of excise |
4A. Valuation of excisable goods with reference to retail sale price |
5. Remission of duty on goods found deficient in quantity |
5A. Power to grant exemption from duty of excise |
6. Registration of certain persons |
7. [Omitted] |
8. Restriction. on possession of excisable goods |
9. Offences and penalties |
9A. Certain offences to be non-cognizable |
9AA. offences by companies |
9B. Power of Court to publish name, place of business, etc., of persons convicted under the Act |
9C. Presumption of culpable mental state |
9D. Relevancy of statements under certain circumstances |
9E. Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958 |
10. Power of Courts to order forfeiture |
11. Recovery of sums due to Government |
11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded |
11AA. Interest on delayed payment of duty |
11AB. Interest on delayed payment of duty |
11AC. Penalty for short-levy or non-levy of duty in certain cases |
11B. Claim for refund of duty |
11BB. Interest on delayed refunds |
11C. Power not to recover duty of excise not levied or short-levied as a result of general practice |
11D. Duties of excise collected from the buyer to be deposited with the Central Government |
12. Application of the provisions of Act 8 of 1878 to Central Excise Duties |
CHAPTER 2A - INDICATING AMOUNT OF DUTY IN THE PRICE OF GOODS, ETC., FOR PURPOSE OF REFUND AND CREDITING CERTAIN AMOUNTS TO THE FUND |
12A. Price of goods to indicate the amount of duty paid thereon |
12B. Presumption that incidence of duty has been passed on to the buyer |
12C. Consumer welfare fund |
12D. Utilisation of the fund |
12E. Powers of Central Excise Officers |
13. Power to arrest |
14. Power to summon persons to give evidence and produce documents in inquiries under this Act |
14A. Special audit in certain cases |
14AA. Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc. |
15. Officers required to assist Central Excise Officers |
16. Owners or occupiers of land to report manufacture of contra band excisable goods |
17. Punishment for connivance at offences |
18. Searches and arrests how to be made |
19. Disposal of persons arrested |
20. Procedure to be followed by officer-in-charge of police station |
21. Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under section19 |
22. Vexatious search, seizure, etc., by Central Excise Officer |
23. Failure of Central Excise Officer in duty |
24. Penalties for carrying excisable goods in certain vessels |
25. Exceptions |
26. Power of stoppage, search and arrest |
27. Penalties for resisting officer |
28. Confiscation of vessel and cargo |
29. Jurisdiction |
30. Power to exempt from operation of this Chapter |
CHAPTER 5 |
31-32. [Omitted] |
33. Power of adjudication |
34. Option to pay fine in lieu of confiscation |
34A. Confiscation or penalty not to interfere with other punishments |
35. Appeals to Commissioner (Appeals) |
35A. Procedure in appeal |
35B. Appeals to the Appellate Tribunal |
35C. Orders of Appellate Tribunal |
35D. Procedure of Appellate Tribunal |
35E. Powers of Board or Commissioner of Central Excise to pass certain orders |
35EA. Powers of revision of Board or Commissioner of Central Excise in certain cases |
35EE. Revision by Central Government |
35F. Deposit, pending appeal, of duty demanded or penalty levied |
35G. Statement of case to High Court |
35H. Statement of case to Supreme Court in certain cases |
35-I. Power of High Court or Supreme Court to require statement to be amended |
35J. Case before High Court to be heard by not less than two judges |
35K. Decision of High Court or Supreme Court on the case stated |
35L. Appeal to the Supreme Court |
35M. Hearing before Supreme Court |
35N. Sums due to be paid notwithstanding reference, etc. |
35O. Exclusion of time taken for copy |
35P. Transfer of certain pending proceedings and transitional provisions |
35Q. Appearance by authorised representative |
36. Definition |
36A. Presumption as to documents in certain cases |
36B. Admissibility of microfilms, facsimile copies of documents and computer print outs as documents and as evidence |
37. Power of Central Government to make rules |
37A. Delegation of powers |
37B. Instructions to Central Excise Officers |
37C. Service of decisions, orders, summons, etc. |
37D. Rounding off of duty, etc. |
38. Publication of rules and notifications and laying of rules before Parliament |
39. [Repealed] |
40. Protection of action taken under the Act |