The Central Excise Act, 1944

Central Act · Act 1 of 1944114 provisions133 citing judgments

The enactment

Full text, provision by provision

Every provision below opens in full, free and without an account.

• Section 1 Short title, extent and commencement.1 citing judgment
• Section 2 Definitions.1 citing judgment
• Section 2A References of certain expressions.
• Section 3 Duty specified in the Fourth Schedule to be levied.29 citing judgments
• Section 3A Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods.3 citing judgments
• 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.30 citing judgments
• Section 4A Valuation of excisable goods with reference to retail sale price.2 citing judgments
• Section 5 Remission of duty on goods found deficient in quantity.1 citing judgment
• Section 5A Power to grant exemption from duty of excise.8 citing judgments
• Section 5B Non-reversal of CENVAT credit.
• Section 6 Registration of certain persons.
• Section 8 Restriction on possession of goods specified in the Second Schedule .
• Section 9 Offences and penalties.3 citing judgments
• Section 9A Certain offences to be non-cognizable.1 citing judgment
• Section 9AA Offences by companies.1 citing judgment
• 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.7 citing judgments
• Section 11AA Interest on delayed payment of duty.
• Section 11AC Penalty for short-levy or non-levy of duty in certain cases.2 citing judgments
• Section 11B Claim for refund of duty and interest, if any, paid on such duty.4 citing judgments
• Section 11BB Interest on delayed refunds.3 citing judgments
• 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.1 citing judgment
• 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.1 citing judgment
• Section 12 Application of the provisions of Act 52 of 1962 to Central Excise Duties.
• 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.1 citing judgment
• Section 12C Consumer Welfare Fund.
• Section 12D Utilisation of the Fund.
• 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 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.
• Section 23A Definitions.
• 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.
• 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 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.].
• 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.
• Section 35 Appeals to Commissioner (Appeals).7 citing judgments
• 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 Cent…
• 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 35I [Omitted.].
• Section 35J [Omitted.].
• Section 35K Decision of High Court or Supreme Court on the case stated.
• Section 35L Appeal to Supreme Court.20 citing judgments
• 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.1 citing judgment
• Section 36 Definitions.
• 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.
• Section 37 Power of Central Government to make rules.
• Section 37B Instructions to Central Excise Officers.6 citing judgments
• 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 40 Protection of action taken under the Act.