Central Excise Act, 1944 Sections List

Chapter I Section 1. Section 2. Section2A. Preliminary Short title, extent and commencement. Definitions. References of certain expressions

Chapter - II Section 3. Section 3A. Section 4. Section 4A. Section 5. Section 5A. Section5B. Section 6. Section 7. Section 8. Section 9. Section 9A. Section 9AA. Section 9B. Section 9C. Section 9D. Section 9E. Section 10. Section 11. Section 11A. Section 11AA. Section 11AC. Section 11B. Section 11BB.

Levy and collection of duty Duties specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 to be levied Power of Central Government to change Excise Duty on the basis of capacity of production in respect of notified goods. Valuation of excisable goods for purposes of charging of duty of excise. Valuation of excisable goods with reference to retail sale price. Remission of duty on goods found deficient in quantity. Power to grant exemption from duty of excise. Non reversal of Cenvat Credit Registration of certain persons. Omitted. Restriction on possession of excisable goods. Offences and penalties. Certain offences to be non-cognizable. Offences by companies. Power of Court to publish name/ place of business, etc., of persons convicted under the Act. Presumption of culpable mental state. Relevancy of statements under certain circumstances. Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958. Power of Courts to order forfeiture. Recovery of sums due to Government. Recovery of duties not-levied or not-paid or short-levied or short-paid or erroneously refunded. Interest on delayed payment of duty. Penalty for short-levy or non-levy of duty in certain cases. Claim for refund of duty and interest, if any, paid on such duty. Interest on delayed refunds.

Section 11C. Section 11D. Section 11DD. Section 11DDA Section 11E. Section 12.

Power not to recover duty of excise not-levied or short-levied as a result of general practice. Duties of excise collected from the buyer to be deposited with the Central Government. Interest on the amounts collected in excess of the duty. Provisional attachment to protect revenue in certain cases. Liability under Act to be first charge Application of the provisions of Act [No. 52 of 1962] to Central Excise Duties.

Chapter - IIA Section 12A. Section 12B. Section 12C. Section 12D.

Indicating amount of duty in the price of goods, etc. for purpose of refund and crediting certain amounts to the fund Price of goods to indicate the amount of duty paid thereon. Presumption that the incidence of duty has been passed on to the buyer. Consumer Welfare Fund. Utilisation of the Fund.

Chapter - III Section 12E. Section 12F. Section 13. Section 14. Section 14A. Section 14AA. Section 15. Section 16. Section 17. Section 18. Section 19. Section 20. Section 21.

Powers and duties of Officers and Landholders Powers of Central Excise Officers. Power of search and seizure. Power to arrest Power to summon persons to give evidence and produce documents in inquiries under this Act. Special audit in certain cases. Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc. Officers required to assist Central Excise Officers. Omitted. Omitted. Searches and arrests how to be made. Disposal of persons arrested. Procedure to be followed by officer-in-charge of police station. Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under section 19.

Section 22. Section 23.

Vexatious search, seizure, etc., by Central Excise Officers. Failure of Central Excise Officer in duty.

Chapter - IIIA Section 23A. Section 23B. Section 23C. Section 23D. Section 23E. Section 23F. Section 23G. Section 23H. Chapter - IV Section 24 to 30. Chapter - V Section 31. Section 32. Section 32A. Section 32B. Section 32C. Section 32D. Section 32E. Section 32F. Section 32G. Section 32H. Section 32I.

Advance Rulings Definitions. Vacancies etc., not to invalidate proceedings. Application for advance ruling. Procedure on receipt of application. Applicability of advance ruling. Advance ruling to be void in certain circumstances. Powers of Authority. Procedure of Authority. Transport by Sea Omitted. Settlement of Cases Definitions. Customs and Central Excise Settlement Commission. Jurisdiction and powers of Settlement Commission. Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances. Power of Chairman to transfer cases from one Bench to another. Decision to be by majority. Application for settlement of cases. Procedure on receipt of an application under section 32E. Power of Settlement Commission to order provisional attachment to protect revenue. Power of settlement Commission to reopen completed proceedings. Powers and procedure of Settlement Commissions.

Section 32J. Section 32K. Section 32L. Section 32M. Section 32N. Section 32-O. Section 32P. Section 32PA.

Inspection, etc., of reports. Power of Settlement commission to grant immunity from prosecution and penalty. Power of Settlement Commission to send a case back to the Central Excise Officer. Order of settlement to be conclusive. Recovery of sums due under order of settlement. Bar on subsequent application for settlement in certain cases Proceedings before Settlement Commission to be judicial proceedings. Omitted

Chapter - VI Section 33. Section 33A. Section 34. Section 34A.

Adjudication of Confiscations and Penalties Power of adjudication. Adjudication procedure Option to pay fine in lieu of confiscation. Confiscation or penalty not to interfere with other punishments.

Chapter - VIA Section 35. Section 35A. Section 35B. Section 35C. Section 35D. Section 35E. Section 35EA. Section 35EE. Section 35F. Section 35FF. Section 35G. Section 35H. Section 35-I. Section 35J.

Appeals Appeals to Commissioner (Appeals). Procedure in appeal. Appeals to the Appellate Tribunal. Orders of Appellate Tribunal. Procedure of Appellate Tribunal. Powers of Committee or Chief Commissioners of Central Excise or Commissioners of Central Excise to pass certain orders. Omitted. Revision by Central Government. Deposit, pending appeal, of duty demanded or penalty levied. Interest on delayed refund of amount deposited under the proviso to section 35 F. Appeal to High Court. Application to High Court. Power of High Court or Supreme Court to require statement to be amended. Case before High Court to be heard by not less than two judges.

Section 35K. Section 35L. Section 35M. Section 35N. Section 35-O. Section 35P. Section 35Q. Section 35R. Section 36.

Decision of High Court or Supreme Court on the case stated. Appeal to the Supreme Court. Hearing before Supreme Court. Sums due to be paid notwithstanding reference, etc. Exclusion of time taken for copy. Transfer of certain pending proceedings and transitional provisions. Appearance by authorised representative. Appeal not to be filed in certain cases. Definitions.

Chapter - VIB Section 36A. Section 36B.

Presumption as to Documents Presumption as to documents in certain cases. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence.

Chapter - VII Section 37. Section 37A. Section 37B. Section 37C. Section 37D. Section 37 E. Section 38. Section 38A. Section 39. Section 40.

Supplemental Provisions Power of Central Government to make rules. Delegation of Powers. Instructions to Central Excise Officers. Service of decisions, orders, summons, etc. Rounding off of duty, etc. Publication of information respecting persons in certain cases. Publication of rules and notifications and laying of rules before Parliament. Effect of amendments, etc., of rules, notifications or orders. Repeal of enactments. Protection of action taken under the Act.