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Central Excise Act, 1944 Complete Act - Bare Act

StateCentral Government
Year
Act Info:
Preamble1 - CENTRAL EXCISE ACT, 1944
Chapter 1
Section1 - Short title, extent and commencement
Section2 - Definitions
Section2A - References of certain expressions
Chapter 2
Section3 - Duties specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 to be levied
Section3A - Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods
Section4 - Valuation of excisable goods for purposes of charging of duty of excise
Section4A - Valuation of excisable goods with reference to retail sale price
Section5 - Remission of duty on goods found deficient in quantity
Section5A - Power to grant exemption from duty of excise
Section5B - Non-reversal of CENVAT credit
Section6 - Registration of certain persons
Section7 - Form and Conditions of licence [Repealed]
Section8 - Restriction on possession of goods specified in the second schedule
Section9 - Offences and penalties
Section9A - Certain offences to be non-cognizable
Section9AA - Offences by companies
Section9B - Power of Court to publish name, place of business, etc., of persons convicted under the Act
Section9C - Presumption of culpable mental state
Section9D - Relevancy of statements under certain circumstances
Section9E - Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
Section10 - Power of Courts to order forfeiture
Section11 - Recovery of sums due to Government
Section11A - Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded
Section11AA - Interest on delayed payment of duty
Section11AB - Interest on delayed payment of duty
Section11AC - Penalty for short-levy or non-levy of duty in certain cases
Section11B - Claim for refund of duty
Section11BB - Interest on delayed refunds
Section11C - Power not to recover duty of excise not levied or short-levied as a result of general practice
Section11D - Duties of excise collected from the buyer to be deposited with the Central Government
Section11DD - Interest on the amounts collected in excess of the duty
Section11 DDA - Provisional attachment to protect revenue in certain cases
Section12 - Application of the provisions of Act No. 8 of 1878 to Central Excise duties
Chapter2A - INDICATING AMOUNT OF DUTY IN THE PRICE OF GOODS, ETC., FOR PURPOSE OF REFUND AND CREDITING CERTAIN AMOUNTS TO THE FUND
Section12A - Price of goods to indicate the amount of duty paid thereon
Section12B - Presumption that incidence of duty has been passed on to the buyer
Section12C - Consumer Welfare Fund
Section12D - Utilisation of the Fund
Chapter 3
Section12E - Powers of Central Excise Officers
Section13 - Power to arrest
Section14 - Power to summon persons to give evidence and produce documents in inquiries under this Act
Section14A - Special audit in certain cases
Section14AA - Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc.
Section15 - Officers required to assist Central Excise Officers
Section16 - Owners or occupiers of land to report manufacture of contraband excisable goods [Repelaed]
Section17 - Punishment for connivance at offences [Repealed]
Section18 - Searches and arrests how to be made
Section19 - Disposal of persons arrested
Section20 - Procedure to be followed by officer-in-charge of police station
Section21 - Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under section 19
Section22 - Vexatious search, seizure, etc., by Central Excise Officer
Section23 - Failure of Central Excise Officer in duty
Chapter3A - ADVANCE RULINGS
Section23A - Definitions
Section23B - Vacancies, etc., not to invalidate proceedings
Section23C - Application for advance ruling
Section23D - Procedure on receipt of application
Section23E - Applicability of advance ruling
Section23F - Advance ruling to be void in certain circumstances
Section23G - Powers of Authority
Section23H - Procedure of Authority
Chapter4 - REPEALED
Chapter5 - SETTLEMENT OF CASES
Section31 - Definitions
Section32 - Customs and Central Excise Settlement Commission
Section32A - Jurisdiction and powers of Settlement Commission
Section32B - Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances
Section32C - Power of Chairman to transfer cases from one Bench to another
Section32D - Decision to be by majority
Section32E - Application for settlement of cases
Section32F - Procedure on receipt of an application under section 32E
Section32G - Power of Settlement Commission to order provisional attachment to protect revenue
Section32H - Power of Settlement ommission to reopen completed proceedings
Section32I - Powers and Procedure of Settlement Commission
Section32J - Inspection, etc., of reports
Section32K - Power of Settlement Commission to grant immunity from prosecution and penalty
Section32L - Power of Settlement Commission to send a case back to the Central Excise Officer
Section32M - Order of settlement to be conclusive
Section32N - Recovery of sums due under order of settlement
Section32O - Bar on subsequent application for settlement in certain cases
Section32P - Proceedings before Settlement Commission to be judicial proceedings
Section32PA - Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission [Omitted]
Chapter 6
Section33 - Power of adjudication
Section33A - Adjudication procedure
Section34 - Option to pay fine in lieu of confiscation
Section34A - Confiscation or penalty not to interfere with other punishments
Chapter6A - APPEALS
Section35 - Appeals to Commissioner (Appeals)
Section35A - Procedure in appeal
Section35B - Appeals to the Appellate Tribunal
Section35C - Orders of Appellate Tribunal
Section35D - Procedure of Appellate Tribunal
Section35E - Powers of Board or Commissioner of Central Excise to pass certain orders
Section35EA - Powers of revision of Board or Commissioner of Central Excise
Section35EE - Revision by Central Government
Section35F - Deposit, pending appeal, of duty demanded or penalty levied
Section35FF - Interest on delayed refund of amount deposited under the proviso to section 35F
Section35G - Statement of case to High Court
Section35H - Statement of case to Supreme Court in certain cases
Section35I - Power of High Court or Supreme Court to require statement to be amended
Section35J - Case before High Court to be heard by not less than two Judges
Section35K - Decision of High Court or Supreme Court on the case stated
Section35L - Appeal to the Supreme Court
Section35M - Hearing before Supreme Court
Section35N - Sums due to be paid notwithstanding reference, etc
Section35O - Exclusion of time taken for copy
Section35P - Transfer of certain pending proceedings and transitional provisions
Section35Q - Appearance by authorised representative
Section36 - Definitions
Chapter6B - PRESUMPTION AS TO DOCUMENTS
Section36A - Presumption as to documents in certain cases
Section36B - Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence
Chapter 7
Section37 - Power of Central Government to make rules
Section37A - Delegation of powers
Section37B - Instructions to Central Excise Officers
Section37C - Service of decisions, orders, summons, etc.
Section37D - Rounding off of duty, etc.
Section37 E - Publication of information respecting persons in certain cases
Section38 - Publication of rules and notifications and laying of rules before Parliament
Section38A - Effect of amendments, etc., of rules, notifications or orders
Section39 - Repealed
Section40 - Protection of action taken under the Act
Schedule1 - THE FIRST SCHEDULE
Schedule2 - THE SECOND SCHEDULE
Schedule3 - THE THIRD SCHEDULE
Annexe1 - ANNEXE


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