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Central Excise

Home Acts & Rules Central Excise Acts Central Excise Act, 1944 Chapter II = Levy and collection of Duty Chapters List This

Levy and collection of Duty - Central Excise Act, 1944

Chapter: II
Levy and collection of Duty
Section 3	:	Duty specified in the Fourth Schedule to be levied
Section 3A	:	Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods
Section 3B	:	Emergency power of Central Government to increase duty of excise.
Section 3C	:	Power of Central Government to amend Fourth Schedule
Section 4	:	Valuation of Excisable goods for 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	:	Power to grant exemption from duty of excise
Section 5B	:	an assessee has paid duty of excise on a final products ........................
Section 6	:	Registration of certain persons.
Section 8	:	Restriction on possession of excisable goods.-
Section 9	:	Offences and penalties.-
Section 9A	:	Section 9A. Certain offences to be non-cognizable.-
Section 9AA	:	Offences by companies.-
Section 9B	:	Powers 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 Offende
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 - Omitted
Section 11AC	:	Penalty for short-levy or non-levy of duty in certain cases
Section 11B	:	Claim for refund of 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	:	Duties of excise collected from the buyer to be deposited with the Central Government
Section 11DD	:	Interest on late payment of amount as determined under section 11D
Section 11DDA	:	Provisional attachment to protect revenue in certain cases.
Section 11E	:	Liability under Act to be first charge
Section 12	:	Application of the provisions of Act No.52 of 1962 to Central Excise Duties.-

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