The Central Excise Act 1944

(Updated upto April 2008)
 

Chapter I  Preliminary
 Section 1.Short title, extent and commencement.
 Section 2.Definitions.
  Section2A.  Reference of certain expressions
 
Chapter - II Levy and collection of duty
 Section 3.Duties specified in the Schedule to the Central Excise Tariff Act, 1985 to be levied 
 Section 3A.

Omitted.

 Section 4.Valuation of excisable goods for the purposes of charging of duty of excise.
 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 6. Registration of certain persons.
  Section 7.Omitted.
  Section 8.Restriction on possession of excisable goods.
 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 11AB.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.
 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 die buyer to be deposited with the Central Government.
 Section 12.Application of the provisions of Act No. 52 of 1962 to Central Excise Duties.
 
Chapter - IIA Indicating amount of duty in the price of goods, etc. for purpose of refund and crediting certain amounts to the fund
 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.
   
Chapter - III Powers and duties of Officers and Landholders
 Section 12E.Powers of Central Excise Officers.
 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 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 Officers.
 Section 23.Failure of Central Excise Officers in duty.
   
Chapter - IIIA Advance Rulings
 Section 23A.Definitions.
 Section 23B.Vacancies etc., not to invalidate proceedings.
  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.Power of Authority.
  Section 23H. Procedure of Authority.
Chapter - IV Transport by Sea (Omitted vide Section 139 of the Finance Act, 2002)
 Section 24. Omitted.
 Section 25. Omitted.
  Section 26.Omitted.
 Section 27.Omitted.
 Section 28.Omitted.
 Section 29.Omitted.
 Section 30.Omitted.
   
Chapter - V Settlement of Cases
 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 the settlement of cases.
  Section 32F. Procedure on receipt of an application under section 32E.
 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 32-O.Bar on subsequent application for settlement in certain cases
 Section 32P.Proceedings before Settlement Commission to be judicial proceedings.
 Section 32PA.Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission.
   
Chapter - VI Adjudication of Confiscations and Penalties
 Section 33. Power of adjudication.
  Section 34.  Option to pay fine in lieu of confiscation.
 

Section 34A.

Confiscation or penalty not to interfere with other punishments.
   
Chapter - VIA Appeals
 

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 Board or Commissioner of Central Excise to pass certain orders.

 

Section 35EA.

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

 

Section 35EE.

Revision by Central Government.

 

Section 35F.

Deposit, pending appeals, of duty demanded or penalty levied.

 

Section 35G.

Statement of case to High Court.

 

Section 35H.

Application to High Court.

 

Section 35-I.

Power of High Court or Supreme Court to require statement to be amended.

 

Section 35J.

Case before High Court to be heard by not less than two judges.

 

Section 35K.

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

 

Section 35L.

Appeal to the Supreme Court.

 

Section 35M. 

Hearing before Supreme Court.

 

Section 35N.

Sums due to be paid notwithstanding reference, etc.

 

Section 35-O.

Exclusion of time taken for copy.

 

Section 35P.

Transfer of certain pending proceedings and transitional provisions.

 

Section 35Q.

Appearance by authorised representative.

 

Section 36.

Definitions.

   
Chapter - VIB Presumption as to Documents
 Section 36A.Presumption as to documents in certain cases.
  Section 36B.Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence.
   
Chapter - VII Supplemental Provisions
 

Section 37.

Power of Central Government to make rules.

 

Section 37A.

Delegation of Power.

 

Section 37B.

Instructions to Central Excise Officers. 

 

Section 37C.

Service of decisions, orders, summons, etc.

 

Section 37D.

Rounding off of duty, etc.

 

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.

   
FIRST SCHEDULE    [Omitted]
SECOND SCHEDULE  [Tobacco]
THIRD SCHEDULE

 

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