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CONTENTS
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Sections |
Particulars |
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Preamble |
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| 1 |
Short
title, extent and commencement. |
| 2 |
Definitions. |
| 3 |
Duties
specified in the [The first schedule and the second schedule]. |
| 4 |
Valuation
of excisable goods for purposes of charging of duty. |
| 4A |
Valuation
of excisable goods with reference to retail sale price. |
| 5 |
Remission
of duty on goods found deficient in quantity. |
| 5A |
Power
to grant exemption from duty of excise. |
| 6 |
Registration
of certain persons. |
| 7 |
Repealed |
| 8 |
Restriction
on possession of excisable goods. |
| 9 |
Offences
and penalties |
| 9A |
Certain
offences to be non-cognizable. |
| 9AA |
Offences
by companies. |
| 9B |
Power
of court to publish name, place of business, etc., |
| 9C |
Presumption
of culpable mental state. |
| 9D |
Relevancy
of statements under certain circumstances. |
| 9E |
Application
of section 562 of the code of criminal procedure, 1998. |
| 10 |
Power
to courts to order forfeiture. |
| 11 |
Recovery
of sums due to Government. |
| 11A |
Recovery
of duties not levied or not paid or short-levied. |
| 11AA |
Interest
on delayed payment of duty. |
| 11AB |
Interest
on delayed payment of duty. |
| 11AC |
Penalty
for short-levy or non-levy of duty in certain cases. |
| 11B |
Claim
for refund of duty. |
| 11BB |
Interest
on delayed refunds. |
| 11C |
Power
not to recover duty of excise not levied for short-levied. |
| 11D |
Duties
of excise collected form the buyer to be deposited. |
| 12 |
Application
of the provisions of [Act No.52 of 1962] to central excises. |
| 12A |
Price
of goods to indicate the amount of duty paid thereon. |
| 12B |
Presumption
that the incidence of duty has been passed on the buyer. |
| 12C |
Consumer
welfare fund. |
| 12D |
Utilisation
of the fund. |
| 12E |
Power
of central excise officers. |
| 13 |
Power
of Arrest |
| 14 |
Power
to summon persons to give evidence and produce documents. |
| 14A |
Special
audit in certain cases. |
| 14AA |
Special
audit in cases where credit of duty availed or utilised is not. |
| 15 |
Officers
required to assist central excise officers. |
| 16 |
Owners
or occupiers of land to report manufacture of contraband excise. |
| 17 |
Punishment
for connivance at offences. |
| 18 |
Searches
and Arrests how to be made. |
| 19 |
Disposal
of persons arrested. |
| 20 |
Procedure
to be followed by officer-in-charge of police station. |
| 21 |
Inquiry
how to be made by central excise officers against arrested. |
| 22 |
Vexatious
search, seizure, etc., by Central excise officers. |
| 23 |
Failure
of Central excise officer in duty. |
| 24 |
Penalties
for carrying excisable goods in certain vessels. |
| 25 |
Exceptions. |
| 26 |
Power
of stoppage, search and arrest. |
| 27 |
Penalties
for resisting officer. |
| 28 |
Confiscation
of vessel and cargo. |
| 29 |
Jurisdiction. |
| 30 |
Power
to exempt from operation of this chapter. |
| 31 |
Definitions
- In this chapter, unless the context otherwise requires. |
| 32 |
Customs
and Central excise settlement commission. |
| 32A |
Jurisdiction
and Powers of settlement commission. |
| 32B |
Vice-Chairman
to Acct as Chairman or to Discharge his functions. |
| 32C |
Power
of Chairman to transfer cases from one bench to another. |
| 32D |
Decision
to be by Majority. |
| 32E |
Application
for settlement of cases. |
| 32F |
Procedure
on receipt of an application under section 32E. |
| 32G |
Power
of settlement commission to order provisional attachment. |
| 32H |
Power
of settlement commission to reopen completed proceedings. |
| 32-I |
Powers
and Procedure of settlement commissions. |
| 32J |
Inspection,
etc., of reports |
| 32K |
Power
of settlement commission to grant immunity from prosecution. |
| 32L |
Power
of settlement commission to send a case back to the Central excise. |
| 32M |
Order
of settlement to be conclusive. |
| 32N |
Recovery
of sums due under order of settlement. |
| 32-O |
Bar
on subsequent application for settlement in certain cases. |
| 32P |
Proceedings
before settlement commission to be judicial proceedings. |
| 33 |
Power
of Adjudication. |
| 34 |
Option
to pay fine in lieu of confiscation. |
| 34A |
Confiscation
or penalty not to interfere with other punishments. |
| 35 |
Appeals
to [Commissioner (Appeals)]. |
| 35A |
Procedure
in appeals. |
| 35B |
Appeals
to the appellate tribunal. |
| 35C |
Orders
of appellate tribunal. |
| 35D |
Procedure
of appellate tribunal. |
| 35E |
Powers
of board or [Commissioner of Central Excise] to pass certain. |
| 35EA |
Powers
of revision of board or [Commissioner of Central Excise] in certain. |
| 35EE |
Revision
by Central Government. |
| 35F |
Deposit,
Pending Appeal, of duty demanded or penalty levied. |
| 35G |
Statement
of case to High Court. |
| 35H |
Statement
of case to Supreme Court in certain cases. |
| 35-I |
Power
of High Court or Supreme Court to require statement to be amendment. |
| 35J |
Case
before High Court to be heard by not less than two Judges. |
| 35K |
Decision
of High Court or Supreme Court on the case stated. |
| 35L |
Appeals
to the Supreme Court. |
| 35M |
Hearing
before Supreme Court. |
| 35N |
Sums
due to be paid notwithstanding reference, etc. |
| 35-O |
Exclusion
of time taken for copy. |
| 35P |
Transfer
of certain pending proceedings and transitional provisions. |
| 35Q |
Appearance
by authorised representative. |
| 36 |
Definitions. |
| 36A |
Presumption
as to documents in certain cases. |
| 36B |
Admissibility
of micro films, facsimile copies of documents and compute. |
| 37 |
Power
of Central Government to make rules. |
| 37A |
Delegation
of powers. |
| 37B |
Instructions
to Central Excise officers. |
| 37C |
Service
of decisions, orders, summons, etc. |
| 37D |
Rounding
off of duty, etc. |
| 38 |
Publication
of rules and notifications and laying of rules. |
| 39 |
Repeal
of enactments. |
| 40 |
Protection
of Action taken under the Act. |
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SCHEDULES |
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SCHEDULE
I |
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SCHEDULE
II |
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SCHEDULE
III |
