PURNA CHANDRA RAO P

The Central Excise Act, 1944

Preamble
1 2 3 4 4A 5 5A 6 7 8 9 9A 9AA 9B 9C 9D 9E 10 11 11A 11AA 11AB 11AC 11B 11BB 11C 11D 12 12A 12B 12C 12D 12E

Short title, extent and commencement. Definitions. Duties specified in the [The first schedule and the second schedule]. Valuation of excisable goods for purposes of charging of duty. 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. Registration of certain persons.
Repealed

13
14 14A 14AA 15 16 17 18 19 20 21 22 23 24

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., Presumption of culpable mental state. Relevancy of statements under certain circumstances. Application of section 562 of the code of criminal procedure, 1998. Power to courts to order forfeiture. Recovery of sums due to Government. Recovery of duties not levied or not paid or short-levied. Interest on delayed payment of duty. Interest on delayed payment of duty. Penalty for short-levy or non-levy of duty in certain cases. Claim for refund of duty. Interest on delayed refunds. Power not to recover duty of excise not levied for short-levied. Duties of excise collected form the buyer to be deposited. Application of the provisions of [Act No.52 of 1962] to central excises. Price of goods to indicate the amount of duty paid thereon. Presumption that the incidence of duty has been passed on the buyer. Consumer welfare fund. Utilisation of the fund. Power of central excise officers. Power of Arrest Power to summon persons to give evidence and produce documents. Special audit in certain cases. Special audit in cases where credit of duty availed or utilised is not. Officers required to assist central excise officers. Owners or occupiers of land to report manufacture of contraband excise. Punishment for connivance at offences. 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. Vexatious search, seizure, etc., by Central excise officers. Failure of Central excise officer in duty. Penalties for carrying excisable goods in certain vessels.

purna623@gmail.com

PURNA CHANDRA RAO P

25 26 27 28 29 30 31 32 32A 32B 32C 32D 32E 32F 32G 32H 32-I

32J
32K 32L 32M 32N 32-O 32P 33 34 34A 35 35A 35B 35C 35D 35E 35EA 35EE 35F 35G 35H 35-I 35J 35K 35L 35M 35N 35-O 35P 35Q 36 36A 36B 37 37A

Exceptions. Power of stoppage, search and arrest. Penalties for resisting officer. Confiscation of vessel and cargo. Jurisdiction. Power to exempt from operation of this chapter. Definitions - In this chapter, unless the context otherwise requires. Customs and Central excise settlement commission. Jurisdiction and Powers of settlement commission. Vice-Chairman to Acct as Chairman or to Discharge his functions. 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. Power of settlement commission to reopen completed proceedings. Powers and Procedure of settlement commissions. Inspection, etc., of reports Power of settlement commission to grant immunity from prosecution. Power of settlement commission to send a case back to the Central excise. 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. Power of Adjudication. Option to pay fine in lieu of confiscation. Confiscation or penalty not to interfere with other punishments. Appeals to [Commissioner (Appeals)]. Procedure in appeals. Appeals to the appellate tribunal. Orders of appellate tribunal. Procedure of appellate tribunal. Powers of board or [Commissioner of Central Excise] to pass certain. Powers of revision of board or [Commissioner of Central Excise] in certain. Revision by Central Government. Deposit, Pending Appeal, of duty demanded or penalty levied. Statement of case to High Court. Statement of case to Supreme Court in certain cases. Power of High Court or Supreme Court to require statement to be amendment. Case before High Court to be heard by not less than two Judges. Decision of High Court or Supreme Court on the case stated. Appeals 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. Definitions. Presumption as to documents in certain cases. Admissibility of micro films, facsimile copies of documents and compute. Power of Central Government to make rules. Delegation of powers.

purna623@gmail.com

PURNA CHANDRA RAO P

37B 37C 37D 38 39 40

Instructions to Central Excise officers. Service of decisions, orders, summons, etc. Rounding off of duty, etc. Publication of rules and notifications and laying of rules. Repeal of enactments. Protection of Action taken under the Act.
SCHEDULES

SCHEDULE I SCHEDULE II SCHEDULE III

purna623@gmail.com