THE CENTRAL EXCISE ACT, 1944

THE CENTRAL EXCISE ACT, 1944

THE CENTRAL EXCISE ACT, 1944

Act No. 1 of 1944

24th February, 1944

An Act to consolidate and amend the law relating to central duties of excise

1 Short title, extent and commencement

2 Definitions

2A References of certain expressions

3 Duty specified in the Fourth Schedule to be levied

3A Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods

3B Emergency power of Central Government to increase duty of excise

3C Power of Central Government to amend Fourth Schedule

4 Valuation of excisable goods for purposes of charging of duty of excise

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

5B Non-reversal of CENVAT credit

6 Registration of certain persons

8 Restriction on possession of goods specified in the Second Schedule

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., of persons convicted under the Act

9C Presumption of culpable mental state

9D Relevancy of statements under certain circumstances

9E Application of Section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958

10 Power of Courts to order forfeiture

11 Recovery of sums due to Government

11A Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded

11AA 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 and interest, if any, paid on such duty

11BB Interest on delayed refunds

11C Power not to recover duty of excise not levied or short-levied as a result of general practice

11D Duties of excise collected from the buyer to be deposited with the Central Government

11DD Interest on the amounts collected in excess of the duty

11DDA Provisional attachment to protect revenue in certain cases

11E Liability under Act to be first charge

12 Application of the provisions of Act 52 of 1962 to Central Excise Duties

12A Price of goods to indicate the amount of duty paid thereon

12B Presumption that the incidence of duty has been passed on to the buyer

12C Consumer Welfare Fund

12D Utilisation of the Fund

12E Powers of Central Excise Officers

12F Power of search and seizure

13 Power to arrest

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

14A Special audit in certain cases

14AA Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc

15 Officers required to assist Central Excise Officers

15A Obligation to furnish information return

15B Penalty for failure to furnish information return

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 persons forwarded to them under Section 19

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

23 Failure of Central Excise Officer in duty

23A Definitions

23C Application for advance ruling

23D Procedure on receipt of application

23E Applicability of advance ruling

23F Advance ruling to be void in certain circumstances

23G Powers of Authority

23H Procedure of Authority

23I Transitional provision

31 Definitions

32 Customs and Central Excise Settlement Commission

32A Jurisdiction and powers of Settlement Commission

32B Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances

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 32-E

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