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 of goods not exceeding five hundred rupees in
value and imposition of penalty not exceeding two hundred and fifty rupees, by an Assistant Collector of Central Excise :
Provided that the 2[Central Board of Excise and Customs constituted
under the Central Boards of Revenue Act,1963](54of 1963)may,in the case of any officer performing the duties ofan Assistant Collector of Central Excise, reduce the limits indicatedin clause(b) of this section and may confer on any officer the powers indicated in clause (a) or (b) of this section.

Section 34.Option to pay fine in lieu of confiscation.
Wherever confiscation is adjudged under this Act or the rules made there under, the officer adjudging it shall give the owner of the goods an option to pay in lieu of confiscation such fine as the officer thinks fit.
Section 34A.Confiscation or penalty not to interfere with other punishments.
No confiscation made or penalty imposed under the provisions, of this Act or of
any rule made there under shall prevent the infliction of any other punishment to which the person affected thereby is liable under the provisions of this Act or under any other law.
1.Subs. by the A.0. 1950, for “The British”.
2.Subs. by Act 54 of 1963, s. 5, for “Central Board of Revenue” (w.e.f. 1-1-1964).
3.Ins. by Act 36 of 1973, s.22.

CHAPTER VIA
APPEALS
Section 35.Appeals to Collector (Appeals).
(1)Any person aggrieved by any decision or order passed under this Act
by a Central Excise Officer lower in rank than a Collector, of Central Excise may appeal to the Collector of Central, Excise (Appeals) [hereafter in this Chapter referred to as the
Collector (Appeals)] within three months from the date of the communication to him of such decision or order:
Provided that the Collector (Appeals) may, if he is satisfied that
the appellant was prevented by sufficient cause from presenting the appeal within the
aforesaid period of three months, allow it to be presented within a further period of three
months.
(2)Every appeal under this section shall be in the prescribed form and
shall be verified in the prescribed manner.

Section 35A.Procedure in appeal.
(1)The Collector (Appeals). shall give an opportunity to the appellant
to be heard, if he so desires.
(2)The Collector (Appeals) may, at the hearing of an appeal, allow an
appellant to go into any ground of appeal not specified in the grounds of appeal, if the
Collector (Appeals) is satisfied that the omission of that ground from the grounds of appeal was not willful or unreasonable.
(3)The Collector (Appeals), may, aftermakingsuchfurther inquiry
asmaybe necessary, pass such order as he thinks fit confirming,modifying or annulling the decision or order appealed against, or may refer the case back to the adjudicating authority with such directionsashe may think fit for afreshadjudicationor decision,asthe case may be, after taking additionalevidence,if necessary :
Providedthat an order enhancing any penalty or fine in lieu of
confiscation or confiscating goods of greater value orreducingthe amountofrefund
shall not be passed unless the appellanthasbeen givena reasonable opportunity of
showing cause against theproposed order:
Provided further that where the Collector (Appeals) is of opinion
that any duty of excise has not been levied or paid or has been short levied or short-paid
or erroneously refunded, no order requiring the appellant to pay any duty not levied or
paid, short-levied or short-paid or erroneously refunded shall be passed unless the
appellant is given notice within the time limit specified in section 11 A to show cause
against the proposed order.
(4)The order of the Collector (Appeals) disposing of the appeal shall be
in writing and shall state the points for determination the decision thereon and the reasons
for the decision.
(5)On the disposal of the appeal, the Collector (Appeals) shall
communicate the order passed by him to the appellant, the adjudicating authority and the
Collector of Central Excise.
Appeals to the Appellate Tribunal
Section 35B.(1)Any person aggrieved by any of the following orders may appeal to the
Appellate Tribunal against such order –
(a)a decision or order passed by the Collector ofCentral
Excise as an adjudicating authority;
(b)an orderpassedbytheCollector(Appeals)under
section 35A;
(c)an orderpassed by the Central BoardofExciseand
Customs constituted under the Central Boards of RevenueAct, 1963(54 of 1963) (hereafter in this Chapter referred toas the Board) or the Appellate Collector of Central Excise under section 35, as it stood immediately before the appointed day;
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1.Subs. by Act 44 of 1980, s. 50 and Sch.V. for ss.35,35A and 36 (w.e.f.
11-10-1982).
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(d)an order passed by the Board or the Collector of Central
Excise,eitherbeforeor after theappointedday,under section 35A, as it stood
immediately before that day:
1[Provided that no appeal shall lie to the Appellate
Tribunal andtheAppellate Tribunal shall not havejurisdictionto decideanyappeal
in respect ‘of any order referredtoin clause (b) if such order relates to –
(a)a case of loss of goods, where the loss
occursin transit from a factorytoa warehouse or toanother factory, or from one
warehouse to another, orduring the course of processing of the goods in a warehouseor in storage, whether in a factory or in a warehouse;
(b)arebate of duty of excise on goods
exportedto anycountry or territory outside India or onexcisable materialsusedin
the manufacture of goodswhichare exported to any country or territory outside India;
(c)goods exported outside India (except to Nepal
or Bhutan) without payment of duty:
Providedfurtherthat]theAppellate
Tribunalmay,inits discretion, refuse, to admit an appeal in respect of an order
referred to in clause (b) or clause (c) or clause (d) where –
(i)in any disputed case, other than
a case wherethe determinationof any question having a relation tothe rate of duty of
excise or to thevalue, ofgoodsfor purposesofassessment is in issue or isoneof
the points in issue, the difference in duty involved orthe duty involved ; or
(ii)the amount of fine or penalty
determinedbysuch order, does not exceed [fifty thousand rupees
(1A)Every appeal against any order of the nature referred to in the first
proviso to sub-section (1), which is pending immediately before the commencement of section 47 of the Finance Act, 1984, (21 of 1984) before the Appellate Tribunal and any matter arising out of,or connectedwith,suchappeal and which is so pending shallstand transferredon such commencement to the Central Government, andthe Central Government shall deal with such appeal or matter under section 35EE asifsuch appeal or matter were an applicationoramatter arising out of’ an application made to it under that section.)
(2)The Collector of Central Excise may, if he is of opinion that an
order passed by the Appellate Collector of Central Excise tinder section 35, as it stood
immediately before the appointed day, or the Collector (Appeals) under section 35A, is notlegal or proper, direct any Central Excise Officer authorised by him in this behalf
(hereafter in this Chapter referred to as the authorised officer) to appeal on his behalf to
the Appellate Tribunal against such order.
(3)Every appeal under this section shall be filed within three months
from the date on which the order sought to be appealed against is communicate to the
Collector of Central Excise, or, as the case may be, the other party preferring the appeal.
(4)On receipt of notice that an appeal has been preferred under this
section, the party against whom the appeal has been preferred may, notwithstanding that. hemay not have appealed against such order orany part thereof, file, within forty-five days of thereceiptof thenotice,amemorandumofcrossobjectionsverifiedinthe
prescribedmanner against any part of the order appealed against and suchmemorandum shall be disposed of by the Appellate Tribunal asif it were an appeal, presented within the time specified insub-section (3).
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1.Subs. by Act 21 of 1984, s. 47, for “Provided that”.
2.Ins. by s. 47, ibid.
3.Sub-section (2) shall stand subs. by Act 62 of 1986, s. 34 (date to be notified) as
follows :-
(2)The Collector of Central Excise may, if he is of opinion that an order passed by

–(a)the Appellate Collector of Central Excise under section 35, as it stood
immediatelybefore the appointed day, or
(b)the Collector (Appeals) under section 35A, is not legal orproper, direct
any Central Excise Officerauthorisedby him in this behalf (hereafter in this Chapter
referred toas the authorised officer) to appeal onhisbehalftothe Appellate
Tribunal or, as he case may be, theCustoms,and Excise Revenues Appellate Tribunal
established under section 3of62 of 1986 the Customs And ExciseRevenuesAppellate
Tribunal Act, 1986, against such order”.
4.Subs. by Act 38 of 1993, S.45.
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(5)The Appellate Tribunal may admit an appeal or permit the filing of a
memorandum of cross-objections after the expiry of the relevant period referred to in
sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for
not presentingit within that period.
(6)Anappealto the Appellate Tribunalshallbeinthe prescribed
formand shall be verified in the prescribedmannerand shall, in the case of an appeal
made on or after the 1st day ofJune, 1993, irrespective of the date of demand of duty Pr
of levy of penalty in relation to which the appeal is made, be accompanied by a fee of –
(a)where the amount of duty demanded and penalty levied by
anyCentral Excise Officer in the case to whichtheappeal relates is one lakh rupees or
less, two’ hundred rupees :
(b)where the amount of duty demanded and penalty levied by
anyCentral Excise Officer in the case to whichtheappeal relates is more than one lakh
rupees, one thousand rupees:
Provided that no such fee shall be payable in the case
of an appeal referred to in sub-Section. (2) or amemorandum of cross-objections referredto in sub-section (4).”
Orders of Appellate Tribunal
Section 35C.(1)The Appellate Tribunal may,after giving the parties to the appeal an
opportunity ofbeing, heard,passsuchordersthereonasitthinksfit,
confirming, modifyingor annulling the decision or order appealed against ormay refer
thecase back to the-authority which passed suchdecision or order with such directions as the Appellate Tribunal maythinkfit, for a fresh adjudication or decision, as the case
may be, after taking additional evidence, if necessary.
(2)The Appellate Tribunal may, At any time withinfouryears fromthe
date of the order, with a view torectifyinganymistake apparentfromthe record,
amend any order passed byitundersub-section(1) and shall make such amendments if the mistake isbrought to its notice by the Collector of Central Excise or the other party to the appeal:
Provided that an amendment which has the effect of enhancing an
assessment or reducing a refund or otherwise increasing theliability ofthe other party,
shall not be made under this sub-section,unless the Appellate Tribunal has given notice to him of its intention todo so and has allowed him a reasonable opportunity of being heard.
(3)The Appellate Tribunal shall send a copy of every order passed under
this section to the Collector of Central Excise and the other party to the appeal.
(4)Save as provided in section 35G or section 35L, orders passed by the
Appellate Tribunal on appeal shall be final.
Section 35D.Procedure of Appellate Tribunal.
(1)The provisionsof sub-sections (1), (2), (5) and (6) of section 129C
of the Customs Act, 1962, shall apply to the Appellate Tribunal in the discharge of its
functionsunder this Act as they apply to it in the discharge ofits functions under the
Customs Act, 1962. (52 of 1962)
(2)Every appealagainst a decision or orderrelating,among other
things, to the determination of any question having arelation to the rate of duty of
excise or to the value of goods for purposes of assessment,shallbeheard by a Special
Benchconstitutedbythe Presidentfor hearings such appeals and such Bench-shall
consist of not less than “[two members] and shall include at least one judicial member and one technical member.
(3)The President or any other member of the Appellate Tribunal
authorisedinthisbehalf by thePresidentmay,sittingsingly, dispose of any case
which has been allotted to the Bench of whichhe is a member where –
(a)in any disputed case, other than a casewhere the
determinationof any question having a relation to therate ofduty of excise or to the
value of goods forpurposesof assessment is in issue or is one of the points in issue,
the difference in duty involved or the duty involved; or
(b)the amount of fine or penalty involved, does not exceed
3[one lakh rupees]
——————————————————————————————–1.Subs. by Act 79 of 1985, s. 5, for “three members”.
2.Subs.Act 21 of 1984, s. 48 for “ten thousand rupees”
3.Subs. by Act 38 of 1993, S.45.
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Powers of Board or Collector of Central Excise to pass certain orders
Section 35E.(1)The Board may, of its own motion, call for and examinethe record of any proceeding in which a Collector ofCentral Exciseas an adjudicating authority has passed any decision ororder under this Act for the purpose of satisfying itself as to the legality orpropriety of any such decision or order and may, by order, direct such
Collector to ‘apply to the, Appellate Tribunal 1[or, as thecase may be, the Customs and
Excise Revenues Appellate Tribunal established under section 3 of the Customs and Excise Revenues AppellateTribunal Act, 1986] (62 of 1986)for the determination of such points arising outof the decision or order as may be specified by the Board inits order.
(2)The Collector of Central Excise may, of his own motion, call for and
examine the record of any proceeding in which anadjudicating authoritysubordinate to him has passed any decision or orderunder thisAct for the purpose of satisfying himself as to the legalityor propriety of any such decision or order and may, by order, direct such authority to apply to the Collector (Appeals) for the determination of such points arising’out of the decision or order as may bespecified by the Collector of Central Excise in his order.
(3)No order shall be made under sub-section (1) or sub-section (2) after
the expiry of 2[one year] from the date of the decision or order of the adjudicating
authority.
(4)Where in pursuance of an order under subsection (1) or sub-section
he adjudicating authority or the authorised officer makes an applicationto the Appellate
Tribunal 1[or, as the case maybe,the CustomsandExciseRevenues AppellateTribunal
establishedunder section3 of the Customs and Excise Revenues Appellate TribunalAct,
1986] (62 of 1986) or the Collector (Appeals) within a period of three monthsfrom the date of communication of the order undersub-section (1) or sub-section (2) to the adjudicating authority, such application shall be heard by the Appellate Tribunal 1[or, as the case may be, the Customs and Excise Revenues AppellateTribunalestablishedunder section3 of the Customs and Excise Revenues Appellate TribunalAct, 1986]ortheCollector (Appeals), as the case may be,asifsuch applicationwere an appeal made against the decision or order ofthe adjudicatingauthorityandthe provisionsofthisAct regarding appeals, including the provisions of sub-section (4) ofsection35B 1[or,as the case may be the provisions of theCustoms and Excise Revenues Appellate Tribunal Act, 1986] shall, so far as may be, apply to such application.
(5)The provisions of this section shall not apply to any decision or
order in which the determination of any question having a relation to the rate of duty of
excise or to the value of goods for the purposes of assessment of any duty is in issue or is
one of the points in issue.
Explanation.- For the purposes of this sub-section, the
determination of a rate of duty in relation to any goods or valuation ofany goods for the
purposesofassessmentofdutyincludes the determination of a question –
(a)relatingtothe rate of duty of excise forthetime
being in force, whether under the Central Excise TariffAct, 1985 or under any other
Central Act providing forthelevy andcollectionof any duty of excise, inrelation
toany goods on or after the 28th day of February, 1986; or
(b)relatingtothe value of goods forthepurposesof
assessmentofanydutyofexciseincaseswherethe assessmentismade on or
after the 28thdayofFebruary, 1986; or
(c)whether any goods are excisable goods orwhetherthe
rate ofduty of excise on any goods is nil; or
(d)whether any goods fall under a particular heading or
sub-heading of the Schedule to the Central Excise Tariff Act, 1985, (5 of 1986)or the
Additional Duties of Excise(Goods ofSpecialImportance)Act,1957(58of1957)or
the AdditionalDuties of Excise (Textiles and TextileArticles) Act, 1978, (40 of 1978)
or that any goods are or notcovered by a particular notification or order issued by the
Central Government or the Board, as the case may be, grantingtotal or partial exemption
from duty; or
(e)whether thevalue of any goods for the purposes of
assessment of duty of excise shall be enhanced or reducedby the addition or reduction of
the amounts in respect ofsuch matters as are specifically provided in this Act.]
Section 35EA.Powers of revision of Board or Collector of Central Excise in certain cases.
(1)The Board may, of its own motion or on the application of any
aggrieved person or otherwise, call forand examine the record of any proceeding in which a Collector ofCentral Excise has passed any decision or order [not being a decision or order passedunder sub-section (2) of this section] of the naturereferred to in sub-section (5) of section 35E for the purposeofsatisfying itselfas to correctness, legality orpropriety of suchdecisionor order and may pass such order thereon as it thinks fit.
(2)The Collector of Central Excise may, of his own motion or on the
applicationof any aggrieved person or otherwise, callforand examinetherecordof
anyproceedinginwhichanadjudicating authoritysubordinate to him has passed any
decision or order ofthe naturereferred to in sub-section (5) of section 35E for the
purpose of satisfying himself as to the correctness, legality or proprietyof such
decision or order and may pass such order thereon ashethinks fit.
(3)(a)No decision or order under this section shall be made so
as to prejudicially affect any person unless such person isgivena reasonable opportunity of making representation and if, he so desires, of being heard in his defence.
(b)Where theBoard or, as the case may be, theCollector
of CentralExciseisof the opinion that any duty of excisehasnot beenleviedor
has been short-levied orshort-paidorerroneously refunded,no order requiring the
affected person to pay any dutynot leviedorpaid, short-levied or short-paid or
erroneouslyrefunded shall be passed under this section unless such person is givennotice withinthe time limit specified in section 11A to show causeagainst the proposed order.
(4)No proceedings shall be initiated under sub-section (1) or
sub-section (2) in respect of any decision or order after the expiry of a period of six
months from the date of communication of such decision or order:
Providedthat in respect of any decision or order passedbefore
thecommencement of the Customs and Central Excises Laws(Amendment) Act, 1987, the provisions of this sub-section shall have effect asif for the words “six months”, the
words “one year” were substituted.
(5)Any person aggrieved by any decision or order passedunder
sub-section(1)or sub-section (2) may appeal tothe Customsand ExciseRevenues
Appellate Tribunal established under section3the Customs and Excise Revenues AppellateTribunal Act, 1986, against such decision or order.”
Revision by Central Government
Section 35EE.(1)The Central Government may, on the application of any person aggrieved
by any orderpassedundersection 35A, where the order isofthenature referredto
in the first proviso to, sub-section (1) of section35B, annul or modify such order.
Explanation.-For the purposes of this sub-section, “order passed
under section 35A” includes an order passed under that section before the commencement of section 47 of the Finance Act, 1984 (21 of1984) against which an appeal has not been preferred before such commencement and could have been. if the said section hadnotcome intoforce,preferredafter suchcommencement,totheAppellate Tribunal.
(2)An application under sub-section (1) shall be made within three
months from the date of the communication to the applicant of the order against which the application is being made:
Provided that the Central Government may, if it is satisfied that
the applicant was prevented by sufficient cause from presenting the application within the
aforesaid period of three months, allow it to be presented within a further period of three
months.
(3)An application under sub-section (1) shall be insuchform and
shall be verified in such manner as may be specified by rules made in this behalfand shall be accompanied by afeeoftwohundred rupees.
(4)The Central Government may, of its own motion, annul or modify any
order referred to in sub-section (1).
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1.Ins. by Act 62 o.’ 1986, s. 34 (date to be notified).
2.Subs. by Act 21 of 1984, s. 49, for “two years”.
3.Ins. by Act 21 of 1984, s.50.
4.Ins. by Act 29 of 1988, S.11 (w.e.f. …………)
5.Ins. by S.12, ibid. (w.e.f……….)
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(5)No order enhancing any penalty or fine in lieu of confiscation or
confiscating goods of greater value shall be passed under this section –
(a)in any case in. which an order passed under section 35A
hasenhanced any penalty or fine in lieu of confiscation or has confiscated goods of
greater value, and
(b)in any other case, unless the person affectedbythe
proposed order has been given notice to show cause against it withinoneyear from the
date of the order sought to be annulled or modified.
(6)Where the Central Government is of opinion that any duty of excise
has not been levied or has been short-levied, no order levying or enhancing the duty shall
be made under this section unless the person affected by the proposed order is given notice to show cause against it within the time limit specified in section 11A.]
35F.Deposit, pending appeal of duty demanded or penalty levied.
Where in any appeal under this Chapter, the decision or order appealed against
relates to any duty demanded in respect of goods which are not under the control of central excise authorities or any penalty levied under this Act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicatingauthority the duty demanded or the penalty levied:
Providedthatwhereinanyparticularcase,theCollector (Appeals) or
the Appellate Tribunal is of opinion that the depositof duty demanded or penalty levied
would cause undue hardshiptosuch person, the Collector (Appeals) or, as the case may be,the Appellate Tribunal, may dispense with such deposit subject to such conditions as heor it may deem fit to impose so as to safeguard the interests of revenue.
35G.Statement of case to High Court.
(1)The Collector of Central Excise or the other party may, within sixty
days of the date upon which he is served with notice of an order under section 35C (not
beingan order relating, among other things, to the determination of any question having arelation to the rate of duty of excise or to the value of goods for purposes of assessment), byapplicationinthe prescribedform,accompanied, where the application is madeby the otherparty,by a fee of two hundred rupees, requiretheAppellate Tribunal to refer to the High Court any question of law arising out of suchorderand, subject to the other provisionscontainedinthis section, the Appellate Tribunal shall, within one hundred andtwenty daysof the receipt of such application, draw up a statement of the case andrefer it to the High Court:
Provided that the Appellate Tribunal may, if it is satisfied that
the applicant was prevented by sufficient cause from presenting the application within the
period hereinbefore specified, allow it to be presented within a further period not
exceeding thirty days.
(2)On receipt of notice that an application has been made under
sub-section (1),the person against whom such application has been made,may,
notwithstandingthathe maynothavefiledsuchan application,file,within
forty-five days ofthereceiptofthe notice, a memorandum of cross-objections verified
intheprescribed manneragainstanypartofthe orderinrelationtowhichan
applicationfor reference has been made and such memorandum shall be disposed of by theAppellate Tribunal as if it wereanapplication presented within the time specified in
sub-section (1).
(3)If, on an application made undersub-section (1), the Appellate
Tribunalrefuses to state the case on the groundthat no question of law arises, the
Collector of Central Excise, or,asthe case may be, the other party may, within six
months from the dateon whichheis served with notice of such refusal, applytothe
High CourtandtheHighCourt may, if itisnotsatisfiedwiththe correctnessof
the decision of the Appellate Tribunal,requirethe AppellateTribunal to state the case
and to refer it, and onreceipt of any such requisition, the Appellate Tribunal shall state
the case and refer it accordingly.
(4)Where in the exercise of its powers under sub-section (3), the
Appellate Tribunal refuses to state a case which it has been required by an applicant to
state, the applicant may, within thirty days from the date on which he receives notice of
such refusal, withdraw his application and, if he does so, the fee, if any, paid by him
shall be refunded.
Statement of case to Supreme Court in certain cases
35H.Statement of case to Supreme Court in certain cases.
If, on an application made under section 35G, the Appellate Tribunal is of
opinion that, on account of conflict in the decisions of High Courts in respect of any
particular question of law, it is expedient that a reference should be made direct to the
Supreme Court, the Appellate Tribunal may draw up a statement of the case and refer it
through the President direct to the Supreme Court.
35I.Power of High Court or Supreme Court to require statement to be amended.
If the High Court or the Supreme Court isnotsatisfied that the statements in
a case referred to it are sufficient toenable it to determine the questions raised
thereby, the Court may referthe case back to the Appellate Tribunal, for the purpose of
making such additionstheretoor alterations therein as it maydirectinthat behalf.
35J.Case before High Court to be heard by not less than two Judges.
(1)When any case has been referred to the High Court under section 35G,
it shall be heard by a Bench of not less than two Judges of the High Court and shall be
decided in accordance with the opinion of such Judges or of the majority, if any, of such
Judges.
(2)Where there is no such majority, the Judges shall state the point of
law upon which they differ and the case shall then be heard upon that point only by one or
more of the other Judges of the High Court, and such point shall be decided according to the
opinion of the majority of the Judges who have heard the case including those who first
heard it.
35K.Decision of High Court or Supreme Court on the case stated.
(1)The High Court or the Supreme Court hearing any such case shall
decidethequestionsof law raised therein andshalldeliverits judgmentthereon
containing the grounds on whichsuchdecisionis founded and a copy of the judgment shall be sent under the seal of the Court and the signature of the Registrar to theAppellate Tribunal which shall pass such orders as are necessary to dispose of thecase in conformity with such judgment.
(2)The costs of any reference to the High Court or the Supreme Court
which shall not include the fee for making the reference shall be in the discretion of the
Court.
Appeal to Supreme Court
35L.An appeal shall lie to the Supreme Court from –
(a)any judgment of the High Court delivered on a reference made under
section 35G in any case which, on its ownmotion oron an oral application made by or onbehalf of theparty aggrieved, immediately after the passing of the judgment, the High
Courtcertifiesto be a fit oneforappealtothe Supreme Court; or
(b)any order passed by the AppellateTribunalrelating, otherthings,
to the determinationofanyquestion having a relation to the rate of duty of excise or
tothe value of goods for purposes of assessment.
35M.Hearing before Supreme Court.
(1)The provisions of the Code of Civil Procedure, 1908 1, (5 of 1908)
relating to appealstothe SupremeCourt shall, so far as may be, apply in the caseof
appeals under section 35L a, they apply in the case of appeals from decrees of a High Court:
Providedthatnothing in this sub-section shallbedeemedto
affect theprovisions of sub-section (1) of section 35Korsection 35N.
(2)The costs of the appeal shall be in the discretion of the Supreme
Court.
(3)Where the judgment of the High Court is varied or reversed in the
appeal, effect shall be given to the order of the Supreme Court in the manner provided in
section 35K in the case of a judgment of the High Court.
35N.Sums due to be paid notwithstanding reference, etc.
Notwithstandingthat a reference has been made to the High Court or the Supreme Courtor an appeal has been preferredtotheSupreme Court, sumsdue to the Government as a result ofailorderpassed undersub-section (1) of section 35C shall be payable inaccordance with the order so passed.
35O.Exclusion of time taken for copy.
In computing the period of limitation prescribed for an appeal or application
under this Chapter, the day on which the order complained of was served, and if the party
preferring the appeal or making the application was not furnished with a copy of the order when the notice of the order was served upon him, the time requisite for obtaining a copy of such order shall be excluded.
35P.Transfer of certain pending proceedings and transitional provisions.
(1)Every appeal which is pending immediately before the appointed day
beforetheBoardundersection35,asitstood immediatelybeforethatday,and
anymatterarising out ofor connectedwith such appealand which is so pendingshall
stand transferredon that day to the Appellate Tribunal andtheAppellate Tribunalmay
proceed with such appeal or matter fromthestageat which it was on that day:
Provided that the appellant may demand that before proceeding
further wit] that appeal or matter, he may be re-heard.
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1.See now the relevant provisions of the Code of Criminal Procedure, 1973 (Act 2 of
1974).
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(2)Every proceedingwhich is pending immediatelybeforethe appointed
day before the Central Government under section 36, as it stood immediately before that
day, and any matter arising outof or connected with such proceeding and which is so
pendingshallstand transferredon that day to the Appellate Tribunal andthe Appellate
Tribunal may proceed with such proceeding or matter from the stage at which it was on that day as if such proceeding or matter were an appeal filed before it:
Provided that if any such proceeding or matter relates to an order
where –
(a)in any disputed case, other than a case where the
determinationof any question having a relation to the rate ofduty of excise or to the
value of goods for purposesof assessment is in issue or is one of the points in issue,
the difference in duty involved or the duty involved; or
(b)the amount of fine or penalty determined by such order,
does not exceed ten thousand rupees, such proceeding or mattershall continue to be dealt
with by the Central Government as if the said section 36 had not been substituted:
Provided further that the applicant or the other party
may make a demand to the Appellate Tribunal that before proceeding further with that
proceeding or matter, he may be re-heard.
(3)Everyproceedingwhich is pending immediatelybeforethe
appointeddaybefore the Board or the CollectorofCentralExcise undersection 35A,
as it stood immediately before that day, and any matter arising out of or connected with
such proceeding and whichis sopendingshallcontinueto be dealt with bytheBoard
orthe CollectorofCentralExcise, as the case may be,asifthesaid section had
not been substituted.
(4)Any person who immediately before the appointed day was authorised
toappear in any appeal or proceeding transferredunder sub-section (1) or sub-section (2) shall, notwithstanding anything contained in section 35Q, have the rightto appearbefore the Appellate Tribunal in relation to such appeal or proceeding.
Appearance by authorised representative
35Q.(1)Any person who is entitled or required to appear before a Central Excise
Officer or the Appellate Tribunal in connection with any proceedings under this Act,
otherwise than when required under this Act to appear personally for examination on oath or
affirmation, may, subject to the other provisions of this section, appear by an authorised
representative.
(2)For the purposes of this section,”authorised representative” means
a person authorised by the person referred to in sub-section (1) to appear on his behalf,
being –
(a)his relative or regular employee; or
(b)any legal practitioner who is entitled to practice in any
civil court in India; or
(c)any person who has acquired such qualifications asthe
Central Government may prescribe for this purpose.
(3)Notwithstanding anything contained in this section, no person who was
a member of the Indian CustomsandCentralExcise Service-GroupA and has retired or
resigned from suchServiceafter havingserved for not less than three years in any
capacity in that Service,shall be entitled to appear as an authorisedrepresentative in
any proceedings before a Central Excise Officer for a period of two years from the date ofhis retirement or resignation, as the casemay be.
(4)No person –
(a)who has been dismissed or removed from Government
service; or
(b)who is convicted of an offenceconnectedwith any
proceeding under this Act, the Customs Act, 1962 (52 of 1962) the Gold (Control) Act, 1968;
or (45 of 1968)
(c)who has become an insolvent, shall be qualified to
represent any person under sub-section (1),for alltimes in the case of a person referred
to in clause (a), andfor suchtimeastheCollector ofCentralExciseorthe
competent authorityundertheCustomsAct, 1962 (52 of1962) or the Gold (Control)
Act, 1968, (45 of 1968) as the case may be, may, byorder, determinein the case of a
person referred to in clause (b), andfor theperiodduring which the insolvency
continues in the case of a person referred to in clause (c).
(5)If any person –
(a)who is a legal practitioner, is found guilty of
misconductinhis professional capacitybyanyauthority entitledtoinstitute
proceedings againsthim,anorder passed by that authority shall have effect in relation
to his rightto appear before a CentralExciseOfficerorthe AppellateTribunalas
it has in relation to hisrightto, practice as a legal practitioner;
(b)whoisnot a legal practitioner, is foundguiltyof
misconduct in connection with any proceedings under thisAct bytheprescribed authority,
the prescribedauthoritymay direct that he shall thenceforth be disqualified to represent
any person under sub-section (1).
(6)Any order or direction under clause (b) of sub-section (4) or clause
(b) of sub-section (5) shall be subject to the following conditions, namely –
(a)no such order or direction shall be made in respect of
any person unless he has been given a reasonableopportunity of being heard;
(b)any person against whom any such order or directionis
mademay,within one month of the making oftheorderor direction, appeal to the Board
to have the order or direction cancelled; and
(c)no suchorder or direction shall take effect until the
expiration of one month from the making thereof, or, where an appeal has been preferred,
until the disposal of the appeal.
Definitions
36.In this Chapter –
(a)“appointed day” means the date1 of coming into force of the
amendments to this Act specified in Part II of theFifth Schedule to the Finance (No. 2)
Act, 1980; (44 of 1980).
(b)”High Court” means
(i)in relation to any State, the High Court forthat
State;
(ii)inrelationto a Union territorytowhichthe
jurisdictionoftheHigh Court of aStatehasbeen extended by law, that High Court;
(iii)in relation to the Union territories of Dadraand
Nagar Haveli and Goa, Daman and Diu, the High Courtat Bombay;
(iv)in relation to an), other Union territory, the highest
court of civil appeal for that territory other than the Supreme Court of India;
(c)”President” means the President of the Appellate Tribunal.
CHAPTER VIB
PRESUMPTION AS TO DOCUMENTS
36A.Presumption as to documents in certain cases.
Where any document is produced by any person or has been seized from the custody or control of any person, in either case, under this Act or underany other law and such document is tendered by the prosecution in evidence againsthim or against him and any other person who is triedjointly with him, the Court shall –
(a)unless the contrary is proved by such person, presume –
(i)the truth of the contents of such document;
——————————————————————————————–
1.11-10-1982: vide Notification No. G.S.R. 592(E), dated11-10-1982.
2.Ins, by Act 44 of 1980, s. 50 and Sch.V (w.e.f. 11-10-1982).
3.Ins.by Act 36 of 1973, s. 23.
——————————————————————————————–
(ii)that the signature and every other part ofsuch
document which purports to be in the handwriting ofany particular person or which the
Courtmayreasonably assumeto have been signed by, or to be in’the hand-writing of,
any particular person, is in thatperson’s handwriting,and in the case of a document
executedor attested, that it was executed or attested by the person by whom it purports to have been so executed orattested;
(b)admit,the document in evidence,notwithstanding thatitisnot
duly. stamped,ifsuchdocumentis otherwise admissible in evidence.
Admissibility of micro films, facsimile copies of documents and computer print outs as
documents and as evidence
36B.(1)Notwithstanding anything contained in any other law for the time being in force –
(a)a micro film of a document or the reproduction ofthe
image or images embodied in such micro film (whether enlarged or not) ; or
(b)a facsimile copy of a document; or
(c)astatement contained in a document and included ina
printed material produced by a computer (hereinafter referred to as a ‘computer print out”),
if the conditions mentioned in subsection(2)and the other provisions contained in this
sectionare satisfied in relation to the statementandthe computer in question, shall be
deemed to be also a document for the purposes of this Act and the rules made thereunder and
shall be admissible in anyproceedings thereunder,without further proof or production of theoriginal,as evidence of any contents of the original or of any fact stated therein of
which direct evidence would be admissible.
(2)The conditions referred to in sub-section (1) in respect of a
computer print out shall be the following, namely –
(a)thecomputerprint out containing thestatementwas
producedbythe computer during the period overwhichthe computerwas used regularly to store or processinformation for the purposes of any activities regularly carried on over that period by the person having lawful control over theuse of the computer;
(b)during the said period, there was regularly supplied to
thecomputer in the ordinary course of the saidactivities, information of the kind
contained In the statement or ofthe kind from which the information so contained is
derived;
(c)throughoutthe material part of the saidperiod,the
computer was operating properly or, if not, then anyrespect inwhichit was not
operatingproperlyorwasoutof operation during that part of that period was not such
asto affect the production of the document or the accuracy ofthe contents; and
(d)the information contained in the statement reproduces or
is derived from information supplied to the computer in the ordinary course of the said
activities.
(3)Where over any period, the function of storing or processing
informationfor the purposes of any activities regularlycarriedon overthatperiod as
mentioned in clause (a) of sub-section(2)was regularly performed by computers, whether –
(a)by a combination of computers operating over that period;
or
(b)by different computers operating in successionover that
period; or
(c)by different combinations of computers operating in
succession over that period; or
(d)in any other manner involving the successive operation
over that period, in whatever order, of one or more computers and one or more combinations
of computers, all the computers used for that purpose during that period shall be treated
for the purposes of this section as constituting a single computer; and references in this
section to a computer shall be construed accordingly.
(4)In any proceedings under this: Act and the rules made thereunder
where it is desired to give a statement in evidence, byvirtue of this section, a
certificate doing any of the following things, that is to say –
(a)identifying the document containing the statement and
describing the manner in which It was produced;
(b)givingsuch particulars of any device involved inthe
productionofthat document as may be appropriate for the purpose of showing that the
documentwasproduced by a computer;
(c)dealing with any of the matters to which the conditions
mentioned in sub-section (2) relate, and purporting to be signed by a person occupying a
responsible official position in relation to the operation of the relevantdevice or the
management of the relevant activities (whichever is appropriate) shall be evidence of any
matter stated in the certificate; and for the purposes of this sub-section it shall be
sufficientfor a matterto; be stated to the best of the knowledge and beliefofthe
person stating it.
(5)For the purposes of this section –
(a)informationshallbetaken to be supplied, to a
computerif it is supplied thereto in anyappropriateform andwhether It is so supplied
directly or (withorwithout human intervention) by means of any appropriate equipment;
(b)whetherin the course of activities carried onbyany
official,information is supplied with a view to Its,being stored or processed for the
purposes of those activities by a computeroperatedotherwise than in. thecourseof
those activities,thatinformation,ifdulysuppliedtothat computer,shall be
taken to be supplied to it in thecourse of those activities;
(c)a document shall be taken to have been produced by a
computerwhether it was produced by it directly or (withor withouthumanintervention) by meansofanyappropriate equipment.
Explanation.-For the purposes of this section –
(a)”computer“means any device that receives,
storesand processesdata,applyingstipulatedprocessesto the information and
supplying results of these processes; and
(b)any reference to information being derived
fromother information shall be a reference to its beingderived there from by calculation
comparisonor an other process.
CHAPTER VII
SUPPLEMENTAL PROVISIONS
37.Power of Central Government to make rules.
(1)The Central Government may make rules to carry into effect the
purposes of this Act.
(2)In particular, and without prejudice to the generality of the
foregoing power, such rules may –
(i)provide for determining under section 4thenearest
equivalent of the normal price;
(ia)having regard to the normal practice of thewholesale
trade,define or specify the kinds of trade discount to be excluded from the value under
section4includingthe circumstancesin which and the conditions subjecttowhich
such discount is to be so excluded;
(ib)provide for the assessment and collection ofduties of
excise, the authorities by whom functions under thisAct are to be discharged, the issue of
notices requiring payment, themannerin which the duties shall bepayable, and the
recovery of duty not paid;
(ic)provide for the remission of duty of excise leviable on
any excisable goods, which due to any natural cause are found to be deficient in quantity,
the limit or limits of percentage beyond which no such remission shall be allowed and the
different limit or limits of percentage for different varieties of the same excisable goods
or for different areas or for different seasons;
(ii)prohibit absolutely, or with such exceptions, or
subject to such conditions as the Central Governmentthinks fit,theproduction or
manufacture, or any process ofthe production or manufacture, of excisable goods, or of any component parts or ingredients or containers thereof, except on land or premises approved for the purpose;
(iii)prohibitabsolutely,orwithsuchexceptions,or
subjectto such conditions as the Central Governmentthinks fit, 4* * * the transit of
excisable goods from any part of a 5[India] to any other part thereof;
(iv)regulate the removal of excisable goods from theplace
whereproduced, stored or manufactured or subjectedtoany processof production or
manufacture and their transportto orfromthepremisesofa[registered]7ora
bonded warehouse, or to a market;
(v)regulate the production or manufacture, or anyprocess
of the production or manufacture, the possession, storage and sale of salt, and so far as
such regulation is essentialfor the proper levy and collection of the duties imposed by
this Act, of any other excisable goods, or of any componentparts or ingredients or
containers thereof;
——————————————————————————————–
1.Ins. by Act 22 of 1973, s. 3.
2.Cl (i) renumbered as cl. (ib) by s. 3, ibid.
3.Ins. by Act 25 of 1978, s. 25 (w.e.f. 1-7-1978).
4.The words “the bringing of excisable goods into India from the State of Jammu and
Kashmir, or” omitted by Act 41 of 1954, s.2 and Sch.
5.Subs. by Act 25 of 1950, s. 11 and Sch.IV, for “the States”.
6.Ins. by Act 29 of 1988, s.13 (w.e.f. 1-7-1988).
7.Subs. by Act 18 of 1992, S.113.
——————————————————————————————–
(vi)provide for the employment of officers of the Government
to supervise the carrying out of any rules made under this Act ;
(vii)require a manufacturer or the licensee of a warehouse to
provide accommodation within the precincts of his factory or warehouse for officers employed to supervise the carrying outofregulations made under this Act and prescribe the scale of such accommodation;
(viii)provide for the appointment, licensing, management, and
supervisionof bonded warehouses and the procedure to be followedin entering goods into and clearing goods from such warehouses;
(ix)provide for the distinguishing of goods which have been
2[manufacturedafterregistration]ofmaterialswhichhavebeen imported under
licence, and of goods on which duty has been paid,or which are exempt from duty under this Act;
(x)impose on persons engaged in the production or
manufacture, storageorsale(whetheron their own accountorasbrokersor
commissionagents)ofsalt,and, sofarassuchimpositionis essential for the
proper levy and collection of the duties imposedby thisAct,ofanyother excisable
goods,theduty of furnishing information, keeping records and making returns, and
prescribethe natureof such information and the form of such records andreturns, the
particulars to be contained therein, and the manner in whichthey shall be verified;
(xi)require that excisable goods shall not be sold or,
offered or kept for sale in 1[India] except in prescribed containers,bearing abanderol,
stamp or label of such nature and affixed in suchmanner as may be prescribed;
(xii)provide for the issue of [registration certificates]2
and transport permits and the fees, if any, to be charged therefore :
Provided that the fees for the licensing of the
manufacture and refining of salt and saltpeter shall not exceed. in the case ofeach such
licence, the following amounts, namely –
Licence to manufacture and refine saltpeter and to
separate and purify salt in the process of such manufacture and refining 50
Licence to manufacture saltpeter 2
License to manufacture sulphate of soda (kharinun) by
solar heat in evaporating pans 10
Licence to manufacture sulphate of soda (knarinun) by
artificial heat 2
Licence to manufacture other saline sub-stances
2;
(xiii)provide for the detention of goods, plant, machinery or
material,forthepurpose of exacting the duty,theprocedurein connection with the
confiscation, otherwise than under section 10or section 28, of goods in respect of which
breaches of the Act orrules have been committed,andthe disposalofgoodsso
detained or confiscated;
(xiv)authorise and regulate the inspectionoffactoriesand
provide for the taking of samples, and for the making of tests, of any substanceproduced
therein, and for the, inspection or search ofany placeorconveyanceusedforthe
production,storage,saleor transportofsalt,andso far assuchinspectionor
searchis essential for the proper levy and collection of the duties imposedby this Act,
of any other excisable goods;
(xv)authorise and regulatethe composition of offences
against, or liabilities incurred under, this Act or the rules made thereunder;
(xvi)provide for the grant of a rebate of the duty paid on
goods which are exported out of India or shipped for consumption on a voyage to any port
outside India;
——————————————————————————————–
1.Subs. by Act 25 of 1950, s. 11 and Sch, IV, for “the States”.
2.Subs. by Act 18 of 1992, S.113.
——————————————————————————————–
(xvia)provide for the credit of duty paid or deemedtohave
been paid on the goods used in, or in relation to, the manufactureof excisable goods;
(xvib)provide for the giving of credit of sums of moneywith
respect to raw materials used in the manufacture of excisable goods;
(xvii)exempt any goods from the whole or any part of the duty
imposed by this Act;
(xviia)provide incentives for increased production or
manufactureofany goods by way of remission of, oranyconcession with respect to, duty
payable under this Act;]
(xviii)define an area no point in which shall be more than one
hundredyardsfrom the nearest point of any place in whichsaltis storedor sold by or
on behalf of the Central Government, or of any factory in which saltpetre is manufactured or
refined, and regulate the possession, storage and sale of salt within such area;
(xix)define an area round any other place in which salt is
manufactured,and regulate the possession, storage and saleofsalt within such area;
(xx)authorize the 5[Central Board of Excise and Customs
constitutedunderthe Central Boards of Revenue Act, 1963](54 of 1963)or Collectors of
Central Excise appointed for the purposes of this Act to provide, by written instructions,
for supplemental matters arisingoutof any rule made by the CentralGovernmentunder this section;
(xxi)provide for the publication, subject to suchconditions
as may be specified therein, of names and other particulars of persons whohave been found guilty of contravention of any of theprovisions of this Act or of any rule made
thereunder;
(xxii)provide for the charging of fees for the examinationof
excisable goods intended for export out of India and for rendering any other service by a
Central Excise Officer under this Act or therules made thereunder.
(xxiii)specify the form in which application for refundshall
be made under section 11B;
(xxiv)provide for the manner in which money is to be credited
to the Fund;
(xxv)provide for the manner in which the Fund shall be utilised
for the welfare of the consumers;
(xxvi)specify the form in which the account and records
relating to the Fund shall be maintained.”
(xxvii)specify the persons who shall get themselves registered
under section 6 and the manner of their registration.
(3)In making rules under this section, the Central Government may
provide that any person committing a breach of any rule shall, where no other penalty is
provided by this Act, be liable to a penalty not exceeding two thousand rupees and that any article in respect of which any such breach is committed shall be confiscated
(4)Notwithstanding anything contained in sub-section (3), and without,
prejudiceto the provisions of section 9, inmakingrules underthissection, the
Central Government may provide that if any manufacturer, producer or licensee of a warehouse

(a)removes any excisable goods in contravention of the
provisions of any such rule, or
(b)does not account for all such goods manufactured, or
stored by him, or
(c)engages in the manufacture, production or storage of such
goods without having applied for the [registration as]10 required section 6, or
——————————————————————————————-
1.Proviso to cl. (xvi) omitted by Act 49 of 1957, s. 2.
2.Ins. by Act 23 of 1986, s. 51.
3.Ins. by Act 11 of 1987 s. 94.
4.Ins. by Act 14 of 1982, s. 48.
5.Subs.by Act54of 1963, s. 5,for”CentralBoardof Revenue” (w.e.f. 1-1-1964).
6.Ins. by Act 36 of 1973, s. 24.
7.Ins. by Act 79 of 1985, s. 6.
8.Ins. Act 19 of 1968 s. 38.
9.Ins. by Act 40 of 1991, S.8 (w.e.f. 20-9-1991).
10.Ins. & Subs. by Act 18 of 1992, S.113.
——————————————————————————————–
(d)contravenes the provisions of any such rule with intent
to evade payment of duty, then –
(i)any land, building, plant, machinery,
materials, onveyance, animal or any other thing used in connection with the manufacture,
production, storage, removal or disposalof such goods, and
(ii)all excisable goods on such land or in such
building or produced ormanufactured with such plant, machinery, materials or thing,
belongingto such manufacturer, producer or licensee shall be liable to confiscation and
the manufacturer, producer or licenseeshallbe liable to a penalty not exceeding three
timesthevalue’ofthe excisablegoods in respect of which any contravention ofthe
nature referredtoin clause (a), (b), (c) or (d) has been committed, or five’ thousand
rupees, whichever is greater.
(5)Notwithstanding anything contained in sub-section (3), the Central
Government any make rules to provide for the imposition upon any person- who acquires
possession of, or is in any way concerned in transporting, removing, depositing, keeping,
concealing,sellingor purchasing,orin any other manner deals with, anyexcisable
goods whichheknows or has reason to believe are liable to confiscation underthis Act
or the rules made thereunder, a penalty not exceeding three times the value of such goods or five thousand rupees, whichever is greater.
Delegation of powers
37A.The Central Government may, by notification in the Official Gazette, direct that
subject to such conditions, if any, as may be specified in the notification –
(a)anypower exercisable by the Board under this Actmay be
exercisable also by 4[ a Principal CollectorofCentral Exciseor a Collector of Central
Excise] empoweredinthis behalf by the Central Government;
(b)any power exercisable by a Collector of CentralExcise under this
Act may be exercisable also by a DeputyCollector of Central Excise or an Assistant
Collector of Central Excise empowered in this behalf by the Central Government;
(c)any power exercisable by a Deputy Collector ofCentral Excise under
this Act may be exercisable also by an Assistant Collectorof Central Excise empowered in
this behalf bythe Central Government; and
(d)any power exercisable by an Assistant Collector of CentralExcise
under this Act may be exercisable also by a gazetted officer of Central Excise empowered in thisbehalf by the Board.
37B.Instructions to Central Excise Officers.
The Central Board of Excise and Customs constituted under the Central Boards of
Revenue Act, 1963 (54 of 1963) may, if it considers it necessary orexpedient so todo
for the purpose of uniformityintheclassificationof excisablegoods or with respect
to levy of duties of exciseonsuch goods,issue such orders, instructions and directions
to theCentral ExciseOfficers as it may deem fit, and such officers and all other persons
employed in the execution of this Act shall observe and follow such orders, instructions and directions of the said Board:
Provided that no such orders, instructions or directions shall be issued –
(a)so as to require any Central Excise Officer to make a particular
assessment orto dispose of a particular casein a particular manner; or
(b)so as to interfere with the discretion of the Collector of Central
Excise (Appeals) in the exercise of hisappellate functions.
37C.Service of decisions, orders, summons, etc.
(1)Any decision or order passed or any summons or notice issued under
this Act or the rules made thereunder, shall be served –
(a)by tendering the decision, order, summons or notice, or
sending it by registered post with acknowledgment due, to the personfor whom it is
intended or his authorisedagent,if any; served in the manner provided in clause (a), by
affixing a copy thereof to some conspicuous part ofthefactoryor warehouse or other
place of business or usualplaceof residenceoftheperson forwhomsuchdecision,
order, summons or notice, as the case may be, is intended;
——————————————————————————————–
1.Ins. by Act 36 of 1973, s. 24.
2.Ins. by Act 25 of 1978, s.26 (w.e.f. 1-7-1978).
3.Ins. by Act 79 of 1985, s.7.
4.Subs. by Act 29 of 1988, S.14 (w.e.f. 1-7-1988).
——————————————————————————————–
(c)if the decision, order, summons or noticecannotbe
servedinthe manner provided in clauses (a)and(b),by affixing a copy thereof on the
notice board of the officer or authoritywhoorwhich passed such decisionororderor
issued such summons or notice.
(2)Every decision or order passed or any summons or notice issued under
this Act or the rules made thereunder, shall be deemed to have been served on the date on
which the decision, order, summonsor notice is tendered or, delivered by post or a copy
thereof isaffixed in the manner provided in sub-section (1),
Rounding off of duty, etc.
37D.The amount of duty, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, tinder the provisions of this Act shall be roundedofftothe nearest rupee and, for this purpose,wheresuchamount containsa part of arupee consisting of paise then, if such partis fiftypaise or more, it shall be increased to one rupee andifsuch part is less than fifty paise it shall be ignored.
38.Publication of rules and notifications and laying of rules before Parliament.
(1)All rules made and notifications issued under this Act shall be
published in the Official Gazette.
(2)Everyrule made under this Act and every notification issued under
sub-section (1) of section 5A and section 11Cshallbe laid, as soon as may be after it is
made or issued, before eachHouse of Parliament, while it is in session, for a total period
ofthirty dayswhichmay be comprisedin one session or in two ormore successive
sessions, and if, before the expiry of the session immediately following the session or the
successive sessions aforesaid, both Houses agree in making any modification in the rule or
notification or both Houses agree that the rule should not be madeor the notification
should not be issued, the rule or notificationshall thereafter have effect only in such
modified form or be of no effect, as the case may be; so, however, that any such
modificationor annulmentshallbewithout prejudice to thevalidityofanything
previously done under that rule or notification.”]
39.[Repeal of enactments.]
Rep. by the Repealing and Amending Act, 1947 (2 of 1948), s. 2 and Sch.
Protection of action taken under the Act
40.(1)No suit, prosecution or other legal proceeding shall lie against the
Central Government or any officer of the Central Government or a State Governmentfor
anything which is done, or intended to be done,in good faith, in pursuance of this Act or
any rule made thereunder.
(2)No proceeding, other than a suit, shall be commenced against the
Central Government or any officer of the Central Government ora StateGovernment for anything done or purported to have been donein pursuance of this Act or any rule made thereunder, without givingthe CentralGovernmentorsuch officer amonth’sprevious noticein writingof the intended proceeding and of the cause thereof or after the expiration of three months from the accrual of such cause.]
[The First Schedule.] Rep. by the Central Excise Tariff Act, 1985 (5
of 1986), s. 4 (w.e.f 28-2-1986).
THE SECOND SCHEDULE
(See sections 6 and 8)
PART A
Excisable goods specified for the purposes of section 6 –
1.Tobacco
2.Betel-nuts When supplied by a curor to a wholesale dealer,
3.Coffee whether directly or through a broker or commission agent.
PART B
Excisable goods specified for the purposes of section 8 –
1.Tobacco.
[The Third Schedule.] Rep. by the Repealing and Amending Act, 1947 (2 of 1948),
s. 2 and Sch.
——————————————————————————————–
1.Subs. by Act 22 of 1973, s. 4, for s. 38.
2.Subs. by s. 5, ibid., for s. 40.
3.Added by the Indian Finance Act, 1944. s. 5 and Sch.I.
4.Subs. by Act 29 of 1988, S.15 (w.e.f. 1-7-1988).
5.Ins. by Act 12 of 1990, S.65.
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