CENTRAL EXCISE SECTION AT ONE PLACE

SECTION UNDER CENTRAL EXCISE ACT 1944

1. SECTION 1
   Short title, extent and commencement
2. SECTION 2
   2. Definitions.
3. SECTION 2A
   References of certain expressions.
4. SECTION 3
   3. Duties specified in the the First Schedule and the Second Schedule] to the Central Excise Tariff Act, 1985 to be levied
5. SECTION 3A
   Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods
6. SECTION 4
   Valuation of excisable goods for purposes of charging of duty of excise
7. SECTION 4A
   4A. Valuation of excisable goods with reference to retail sale price.
8. SECTION 5
   5. Remission of duty on goods found deficient in quantity
9. SECTION 5A
   5A Power to grant exemption from duty of excise
10. SECTION 6
    Registration of certain persons
11. SECTION 8
    Restriction on possession of excisable goods
12. SECTION 9
    Offences and penalties
13. SECTION 9A
    Certain offences to be non-cognizable
14. SECTION 9AA
    Offences by companies
15. SECTION 9B
    Power of Court to publish name, place of business, etc., of persons convicted under the Act
16. SECTION 9C
    Presumption of culpable mental state
17. SECTION 9D
    Relevancy of statement under certain circumstances
18. SECTION 9E
    Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
19. SECTION 10
    Power of Courts to order forfeiture
20. SECTION 11
    Recovery of sums due to Government
21. SECTION 11A
    Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded
22. SECTION 11AA
    Interest on delayed payment of duty
23. SECTION 11AB
    Interest on delayed payment of duty
24. SECTION 11AC
    Penalty for short-levy or non-levy of duty in certain cases.
25. SECTION 11B
    Claim for refund of duty
26. SECTION 11BB
    Interest on delayed refunds
27. SECTION 11C
    Power not to recover duty of excise not levied or short levied as a result of general practice
28. SECTION 11D & 11DD
    Duties of excise collected from the buyer to be deposited with the Central Government
29. SECTION 12
    Application of the provisions of Act No. 52 of 1962 to Central Excise Duties
30. SECTION 12A
    Price of goods to indicate the amount of duty paid thereon
31. SECTION 12B
    Presumption that the incidence of duty has been passed on to the buyer
32. SECTION 12C
    Consumer Welfare Fund
33. SECTION 12D
    Utilisation of the Fund
34. SECTION 12E
    Powers of Central Excise Officers
35. SECTION 13
    Power to arrest
36. SECTION 14
    Power to summon persons to give evidence and produce documents in inquiries under this Act
37. SECTION 14A
    Special audit in certain cases
38. SECTION 14AA
    Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc.
39. SECTION 15
    Officers required to assist Central Excise Officer
40. SECTION 16 (OMITTED W.E.F. 01/03/2002)
    Owners or occupiers of land to report manufacture of contraband excisable goods
41. SECTION 17 (OMITTED W.E.F. 01/03/2002)
    Punishment for connivance at offences
42. SECTION 18
    Searches and arrests how to be made
43. SECTION 19
    Disposal of persons arrested
44. SECTION 20
    Procedure to be followed by officer-in-charge of police station
45. SECTION 21
    Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under section 19
46. SECTION 22
    Vexatious search, seizure, etc., by Central Excise Officer
47. SECTION 23
    Failure of Central Excise Officer in duty
48. SECTION 23A
    Definition
49. SECTION 23B
    Vacancies, etc., not to invalidate proceedings
50. SECTION 23C
    Application for advance ruling
51. SECTION 23D
    Procedure on receipt of application
52. SECTION 23E
    Applicability of advance ruling
53. SECTION 23F
    Advance ruling to be void in certain circumstances
54. SECTION 23G
    Power of Authority
55. SECTION 23H
    Procedure of Authority
56. SECTION 24 (OMITTED W.E.F. 01/03/2002)
    Penalties for carrying excisable goods in certain vessels
57. SECTION 25 (OMITTED W.E.F. 01/03/2002)
    Exceptions
58. SECTION 26 (OMITTED W.E.F. 01/03/2002)
    Power of stoppage, search and arrest
59. SECTION 27 (OMITTED W.E.F. 01/03/2002)
    Penalties for resisting officer
60. SECTION 28 (OMITTED W.E.F. 01/03/2002)
    Confiscation of vessel and cargo
61. SECTION 29 (OMITTED W.E.F. 01/03/2002)
    Jurisdiction
62. SECTION 30 (OMITTED W.E.F. 01/03/2002)
    Power to exempt from operation of this Chapter
63. SECTION 31
    Definitions
64. SECTION 32
    Customs and Central Excise Settlement Commission
65. SECTION 32A
    Jurisdiction and powers of Settlement Commission
66. SECTION 32B
    Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances
67. SECTION 32C
    Power of Chairman to transfer cases from one Bench to another
68. SECTION 32D
    Decision to be by majority
69. SECTION 32E
    Application for settlement of cases
70. SECTION 32F
    Procedure on receipt of an application under Section 32E
71. SECTION 32G
    Power of Settlement Commission to order provisional attachment to protect revenue
72. SECTION 32H
    Power of Settlement Commission to reopen completed proceedings
73. SECTION 32I
    Powers and procedure of Settlement Commissions
74. SECTION 32J
    Inspection, etc., of reports
75. SECTION 32K
    Power of Settlement Commission to grant immunity from prosecution and penalty
76. SECTION 32L
    Power of Settlement Commission to send a case back to the Central Excise Officer
77. SECTION 32M
    Order of settlement to be conclusive
78. SECTION 32N
    Recovery of sums due under order of settlement
79. SECTION 32O
    Bar on subsequent application for settlement in certain cases
80. SECTION 32PA - OMITTED
    Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission
81. SECTION 32P
    Proceedings before Settlement Commission to be judicial proceedings
82. SECTION 33 & 33A
    Power of adjudication
83. SECTION 34
    Option to pay fine in lieu of confiscation
84. SECTION 34A
    Confiscation or penalty not to interfere with other punishment
85. SECTION 35
    Appeals to Commissioner (Appeals)
86. SECTION 35A
    Procedure in appeal
87. SECTION 35B
    Appeals to the Appellate Tribunal
88. SECTION 35C
    Orders of Appellate Tribunal
89. SECTION 35D
    Procedure of Appellate Tribunal
90. SECTION 35E
    Powers of Board or Commissioner of Central Excise to pass certain orders
91. SECTION 35EA
    Powers of revision of Board or Commissioner of Central Excise in certain cases.
92. SECTION 35EE
    Revision by Central Government.
93. SECTION 35F & SECTION 35FF
    Deposit, pending appeal, of duty demanded or penalty levied.
94. SECTION 35G
    Statement of case to High Court.
95. SECTION 35H
    Application to High Court.
96. SECTION 35I
    Power of High Court or Supreme Court to require statement to be amended.
97. SECTION 35J
    Case before High Court to be heard by not less than two judges.
98. SECTION 35K
    Decision of High Court or Supreme Court on the case stated.
99. SECTION 35L
    Appeal to the Supreme Court. -An appeal shall lie to the Supreme Court from
100. SECTION 35M
     Hearing before Supreme Court.
101. SECTION 35N
     Sums due to be paid notwithstanding reference, etc.
102. SECTION 35O
     Exclusion of time taken for copy.
103. SECTION 35P
     Transfer of certain pending proceedings and transitional provisions.
104. SECTION 35Q
     Appearance by authorised representative.
105. SECTION 36
     Definitions.
106. SECTION 36A
     Presumption as to documents in certain cases.
107. SECTION 36B
     Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence.
108. SECTION 37
     Power of Central Government to make rules.
109. SECTION 37A
     Delegation 0f powers.
110. SECTION 37B
     Instructions to Central Excise Officers
111. SECTION 37C
     Service of decisions, orders, summons, etc.
112. SECTION 37D
     Rounding off of duty, etc.
113. SECTION 38
     Publication of rules and notifications and laying of rules before Parliament.
114. SECTION 38A
     supersession or rescinding
115. SECTION 39
     Repeal of enactments
116. SECTION 40
     Protection of action taken under the Act.