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