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Central Excise Act, 1944

Chapter: I
Section 1 : Short title, extent and commencement.
Section 2 : Definitions
Section 2A : References of certain expressions
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.-
Chapter: II A
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 incidence of duly has been passed on to the buyer
Section 12C : Consumer Welfare Fund.-
Section 12D : Utilisation of the Fund
Chapter: III
Powers and duties of Officers and Landholders
Section 12E : Powers of Central Excise Officers
Section 12F : Power of search and seizure
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 15A : Obligation to furnish information return
Section 15B : Penalty for failure to furnish information return
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 s
Section 22 : Vexatious search, seizure, etc., by Central Excise Officer.-
Section 23 : Failure of Central Excise Officer in duty
Chapter: III A
Advance Rulings
Section 23A : Definitions - Advance Ruling
Section 23B : Omitted
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 : Powers of Authority
Section 23H : Procedure of Authority
Section 23I : Transitional provision.
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 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 : Omitted
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 32O : Bar on subsequent application for settlement in certain cases
Section 32P : Proceedings before Settlement Commission to be judicial proceedings.-
Section 32PA : Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to th
Chapter: VI
Adjudication of Confiscations and Penalties
Section 33 : Power of adjudication
Section 33A : Adjudication procedure
Section 34 : Option to pay fine in lieu of confiscation
Section 34A : Confiscation or penalty not to interfere with other punishments
Chapter: VI A
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 Board or Commissioner of Central Excise to pass certain orders
Section 35EA : Deleted
Section 35EE : Revision by Central Government.-
Section 35F : Deposit of certain percentage of duty demanded or penalty imposed before filing appeal
Section 35FF : Interest delayed refund of amount deposited under section 35F
Section 35G : Appeal, to High Court.
Section 35H : Application to High Court
Section 35I : 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 35O : Exclusion of time taken for copy
Section 35P : Transfer of certain pending proceedings and transitional provisions
Section 35Q : Appearance by authorised representative.-
Section 35R : Appeal not to be filed in certain cases
Section 36 : Definitions - Appeals
Chapter: VI B
Presumption as to Documents
Section 36A : Presumption as to documents in certain cases.-
Section 36B : Admissibility of microfilms, facsimile copies of documents and computer print outs as documents and
Chapter: VII
Supplemental Provisions
Section 37 : Power of Central Government to make rules
Section 37A : Delegation of powers
Section 37B : Instructions to Central Excise Officers
Section 37C : Service of decisions, orders, summons, etc
Section 37D : Rounding off of duty, etc
Section 37E : Publication of information respecting persons 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 38B : Savings of references to Chapter, heading, sub-heading and tariff item in Central Excise Tariff Act, 1985.
Section 39 : Repeal of enactments.-
Section 40 : Protection of action taken under theAct
1st Schedule - OLD : THE FIRST SCHEDULE [OLD] - CETA - Basic Rate of Excise Duties - Classification
Section 2nd Schedule - OLD : THE SECOND SCHEDULE [OLD] - CETA
3rd Schedule : THE THIRD SCHEDULE - See section 2 (f) (iii)
3rd Schedule - OLD : Third Schedule [Old - Before 1.7.2017]
4th Schedule : THE FOURTH SCHEDULE - See section 2 (d) and 2 (f) (ii)