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Thursday, December 27, 2012
Central Excise Act 1944
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Preliminary
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Section 1.
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Short
title, extent and commencement.
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Section 2.
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Definitions.
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Section2A.
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References
of certain expressions
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Levy and collection of duty
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Section 3.
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Duties
specified in the First Schedule and the Second Schedule to the Central Excise Tariff
Act, 1985 to be levied
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Section 3A.
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Power of Central Government to change Excise Duty on the basis of
capacity of production in respect of notified goods.
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Section 4.
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Valuation
of excisable goods for purposes of charging of duty of excise.
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Section 4A.
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Valuation
of excisable goods with reference to retail sale price.
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Section 5.
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Remission
of duty on goods found deficient in quantity.
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Section 5A.
Section
5B.
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Power
to grant exemption from duty of excise.
Non
reversal of Cenvat Credit
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Section 6.
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Registration
of certain persons.
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Section 7.
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Omitted.
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Section 8.
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Restriction
on possession of excisable goods.
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Section 9.
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Offences
and penalties.
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Section 9A.
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Certain
offences to be non-cognizable.
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Section 9AA.
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Offences
by companies.
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Section 9B.
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Power
of Court to publish name/ place of business, etc., of persons convicted under
the Act.
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Section 9C.
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Presumption
of culpable mental state.
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Section 9D.
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Relevancy
of statements under certain circumstances.
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Section 9E.
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Application
of section 562 of the Code of Criminal Procedure, 1898, and of the Probation
of Offenders Act, 1958.
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Section 10.
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Power
of Courts to order forfeiture.
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Section 11.
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Recovery
of sums due to Government.
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Section 11A.
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Recovery
of duties not-levied or not-paid or short-levied or short-paid or erroneously
refunded.
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Section 11AA.
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Interest
on delayed payment of duty.
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Section 11AC.
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Penalty
for short-levy or non-levy of duty in certain cases.
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Section 11B.
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Claim
for refund of duty and interest, if any, paid on
such duty.
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Section 11BB.
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Interest
on delayed refunds.
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Section 11C.
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Power
not to recover duty of excise not-levied or short-levied as a result of
general practice.
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Section 11D.
Section 11DD.
Section 11DDA
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Duties
of excise collected from the buyer to be deposited with the Central
Government.
Interest
on the amounts collected in excess of the duty.
Provisional
attachment to protect revenue in certain cases.
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Section 11E.
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Liability
under Act to be first charge
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Section 12.
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Application
of the provisions of Act [No. 52 of 1962] to Central Excise Duties.
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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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Section 12A.
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Price
of goods to indicate the amount of duty paid thereon.
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Section 12B.
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Presumption
that the incidence of duty has been passed on to the buyer.
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Section 12C.
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Consumer
Welfare Fund.
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Section 12D.
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Utilisation of the Fund.
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Powers and duties of Officers and Landholders
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Section 12E.
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Powers
of Central Excise Officers.
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Section 12F.
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Power
of search and seizure.
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Section 13.
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Power to arrest
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Section 14.
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Power to summon persons to give evidence and produce documents in
inquiries under this Act.
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Section 14A.
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Special audit in certain cases.
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Section 14AA.
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Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc.
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Section 15.
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Officers required to assist Central Excise
Officers.
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Section 16.
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Omitted.
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Section 17.
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Omitted.
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Section 18.
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Searches and arrests how to be made.
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Section 19.
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Disposal of persons arrested.
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Section 20.
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Procedure to be followed by officer-in-charge of police station.
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Section 21.
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Inquiry how to be made by Central Excise Officers against arrested
persons forwarded to them under section 19.
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Section 22.
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Vexatious search, seizure, etc., by Central Excise Officers.
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Section 23.
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Failure of Central Excise Officer in duty.
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Advance Rulings
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Section 23A.
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Definitions.
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Section 23B.
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Vacancies
etc., not to invalidate proceedings.
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Section 23C.
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Application for advance ruling.
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Section 23D.
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Procedure on receipt of application.
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Section 23E.
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Applicability
of advance ruling.
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Section 23F.
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Advance ruling to be void in certain circumstances.
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Section 23G.
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Powers
of Authority.
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Section 23H.
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Procedure
of Authority.
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Transport by Sea
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Section 24 to 30.
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Omitted.
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Settlement of Cases
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Section 31.
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Definitions.
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Section 32.
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Customs
and Central Excise Settlement Commission.
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Section 32A.
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Jurisdiction
and powers of Settlement Commission.
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Section 32B.
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Vice-Chairman
to act as Chairman or to discharge his functions in certain circumstances.
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Section 32C.
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Power
of Chairman to transfer cases from one Bench to another.
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Section 32D.
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Decision
to be by majority.
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Section 32E.
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Application
for settlement of cases.
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Section 32F.
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Procedure
on receipt of an application under section 32E.
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Section 32G.
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Power
of Settlement Commission to order provisional attachment to protect revenue.
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Section 32H.
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Power
of settlement Commission to reopen completed proceedings.
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Section 32I.
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Powers
and procedure of Settlement Commissions.
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Section 32J.
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Inspection,
etc., of reports.
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Section 32K.
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Power
of Settlement commission to grant immunity from prosecution and penalty.
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Section 32L.
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Power
of Settlement Commission to send a case back to the Central Excise Officer.
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Section 32M.
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Order
of settlement to be conclusive.
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Section 32N.
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Recovery
of sums due under order of settlement.
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Section 32-O.
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Bar on
subsequent application for settlement in certain cases
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Section 32P.
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Proceedings
before Settlement Commission to be judicial proceedings.
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Section 32PA.
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Omitted
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Adjudication of Confiscations and Penalties
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Section 33.
Section 33A.
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Power
of adjudication.
Adjudication
procedure
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Section 34.
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Option
to pay fine in lieu of confiscation.
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Section 34A.
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Confiscation
or penalty not to interfere with other punishments.
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Appeals
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Section 35.
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Appeals
to Commissioner (Appeals).
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Section 35A.
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Procedure
in appeal.
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Section 35B.
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Appeals
to the Appellate Tribunal.
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Section 35C.
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Orders
of Appellate Tribunal.
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Section 35D.
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Procedure
of Appellate Tribunal.
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Section 35E.
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Powers
of Committee or Chief Commissioners of Central Excise or Commissioners of
Central Excise to pass certain orders.
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Section 35EA.
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Omitted.
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Section 35EE.
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Revision
by Central Government.
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Section 35F.
Section 35FF.
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Deposit,
pending appeal, of duty demanded or penalty levied.
Interest on delayed refund of amount deposited under the proviso to
section 35 F.
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Section 35G.
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Appeal to High Court.
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Section 35H.
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Application
to High Court.
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Section 35-I.
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Power
of High Court or Supreme Court to require statement to be amended.
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Section 35J.
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Case
before High Court to be heard by not less than two judges.
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Section 35K.
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Decision
of High Court or Supreme Court on the case stated.
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Section 35L.
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Appeal
to the Supreme Court.
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Section 35M.
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Hearing
before Supreme Court.
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Section 35N.
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Sums
due to be paid notwithstanding reference, etc.
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Section 35-O.
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Exclusion
of time taken for copy.
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Section 35P.
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Transfer
of certain pending proceedings and transitional provisions.
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Section 35Q.
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Appearance
by authorised representative.
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Section 35R.
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Appeal
not to be filed in certain cases.
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Section 36.
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Definitions.
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Presumption as to Documents
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Section 36A.
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Presumption
as to documents in certain cases.
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Section 36B.
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Admissibility
of micro films, facsimile copies of documents and computer print outs as
documents and as evidence.
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Supplemental Provisions
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Section 37.
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Power
of Central Government to make rules.
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Section 37A.
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Delegation
of Powers.
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Section 37B.
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Instructions
to Central Excise Officers.
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Section 37C.
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Service
of decisions, orders, summons, etc.
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Section 37D.
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Rounding
off of duty, etc.
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Section 37 E.
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Publication
of information respecting persons in certain cases.
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Section 38.
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Publication
of rules and notifications and laying of rules before Parliament.
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Section 38A.
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Effect
of amendments, etc., of rules, notifications or orders.
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Section 39.
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Repeal
of enactments.
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Section 40.
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Protection
of action taken under the Act.
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