Category Archives: Central Excise Act

Powers and Duties of officers and landholders

Central Excise Act – CHAPTER III POWERS AND DUTIES OF OFFICERS AND LANDHOLDERS Section 12E.Powers of Central Excise Officers. (1)A Central Excise Officer may exercise the powers and discharge the duties conferred or imposed under this Act on any other Central Excise Officer who is subordinate to him. ——————————————————————————————– 1.See now the Customs Act, 1962… Read More »

Confiscation of Vessels and Cargo special provisions relating to salt

Central Excise Act – CHAPTER IV TRANSPORT BY SEA Section 24.Penalties for carrying excisable goods in certain vessels. When any excisable goods are carried by sea in any vessel other than a vessel ofthe burden of three hundred tons and upwards, the owner and master of such vessel shall each be punishable with imprisonment for… Read More »

Appeals to the Appellate Tribunal – Cases before High Courts – Supreme Court of Excisable goods

Central Excise Act – CHAPTER VI ADJUDICATION OF CONFISCATIONS AND PENALTIES Section 33.Power of adjudication. Where by the rules made under this Act anything is liable to confiscation or any person is liable to a penalty, such confiscation or penalty may be adjudged – (a)without limit, by a Collector of Central Excise; (b)up to confiscation… Read More »