Central Excise Act, 1944

Short title, extent and commencement.

Definitions

References of certain expressions

Duties specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 198

Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods

Valuation of Excisable goods for purposes of charging of duty of excise

Valuation of excisable goods with reference to retail sale price.

Remission of duty on goods found deficient in quantity.-

Power to grant exemption from duty of excise

an assessee has paid duty of excise on a final products ........................

Registration of certain persons.

Restriction on possession of excisable goods.-

Offences and penalties.-

Section 9A. Certain offences to be non-cognizable.-

Offences by companies.-

Powers of Court to publish name, place of business, etc., of persons convicted under the Act.-

Presumption of culpable mental state.-

Relevancy of statements under certain circumstances.-

Application of section 562 of the Code of Criminal Procedure, 1898 , and of the Probation of Offende

Power of Courts to order forfeiture

Recovery of sums due to Government

Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded

Interest on delayed payment of duty

Interest on delayed payment of duty - Omitted

Penalty for short-levy or non-levy of duty in certain cases

Claim for refund of duty

Interest on delayed refunds

Power not to recover duty of excise not levied or short-levied as a result of general practice

Duties of excise collected from the buyer to be deposited with the Central Government

Interest on late payment of amount as determined under section 11D

Provisional attachment to protect revenue in certain cases.

Liability under Act to be first charge

Application of the provisions of Act No.52 of 1962 to Central Excise Duties.-

Price of goods to indicate the amount of duty paid thereon

Presumption that incidence of duly has been passed on to the buyer

Consumer Welfare Fund.-

Utilisation of the Fund

Powers of Central Excise Officers

Power of search and seizure

Power to arrest

Power to summon persons to give evidence and produce documents in inquiries under this Act

Special audit in certain cases.-

Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc

Officers required to assist Central Excise Officers

Searches and arrests how to be made

Disposal of persons arrested

Procedure to be followed by officer-in-charge of police station.-

Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under s

Vexatious search, seizure, etc., by Central Excise Officer.-

Failure of Central Excise Officer in duty

Definitions - Advance Ruling

Vacancies, etc., not to invalidate proceedings

Application for advance ruling

Procedure on receipt of application

Applicability of advance ruling

Advance ruling to be void in certain circumstances.-

Powers of Authority

Procedure of Authority

Definitions - Settlement of Cases

Customs and Central Excise Settlement Commission

Jurisdiction and powers of Settlement Commission.-

Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances.-

Power of Chairman to transfer cases from one Bench to another

Decision to be by majority

Application for settlement of cases

Procedure on receipt of an application under section 32E

Power of Settlement Commission to order provisional attachment to protect revenue

Power of Settlement Commission to reopen completed proceedings.-

Powers and procedure of Settlement Commission

Inspection, etc., of reports

Power of Settlement Commission to grant immunity from prosecution and penalty

Power of Settlement Commission to send a case back to the Central Excise Officer.-

Order of settlement to be conclusive

Recovery of sums due under order of settlement

Bar on subsequent application for settlement in certain cases

Proceedings before Settlement Commission to be judicial proceedings.-

Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to th

Power of adjudication

Adjudication procedure

Option to pay fine in lieu of confiscation

Confiscation or penalty not to interfere with other punishments

Appeals to Commissioner (Appeals).-

Procedure in appeal

Appeals to the Appellate Tribunal

Orders of Appellate Tribunal

Procedure of Appellate Tribunal

Powers of Board or Commissioner of Central Excise to pass certain orders

Powers of revision of Board or Commissioner of Central Excise in certain cases

Revision by Central Government.-

Deposit, pending appeal, of duty demanded or penalty levied

Interest on delayed refund of amount deposited under the proviso to section 35F.

Appeal, to High Court.

Application to High Court

Power of High Court or Supreme Court to require statement to be amended.-

Case before High Court to be heard by not less than two judges

Decision of High Court or Supreme Court on the case stated

Appeal to the Supreme Court

Hearing before Supreme Court.-

Sums due to be paid notwithstanding reference, etc

Exclusion of time taken for copy

Transfer of certain pending proceedings and transitional provisions

Appearance by authorised representative.-

Appeal not to be filed in certain cases

Definitions - Appeals

Presumption as to documents in certain cases.-

Admissibility of microfilms, facsimile copies of documents and computer print outs as documents and

Power of Central Government to make rules

Delegation of powers

Instructions to Central Excise Officers

Service of decisions, orders, summons, etc

Rounding off of duty, etc

Publication of information respecting persons in certain cases.

Publication of rules and notifications and laying of rules before Parliament

Effect of amendments, etc., of rules, notifications or orders

Repeal of enactments.-

Protection of action taken under theAct

Third Schedule