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