| 1 |
Short title, extent and commencement. | Read |
| 2 |
Definitions. | Read |
| 2A |
References of certain expressions. | Read |
| 3 |
Duty specified in the Fourth Schedule to be levied. | Read |
| 3A |
Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods. | Read |
| 3B |
Emergency power of Central Government to increase duty of excise. | Read |
| 3C |
Power of Central Government to amend Fourth Schedule. | Read |
| 4 |
Valuation of excisable goods for purposes of charging of duty of excise. | Read |
| 4A |
Valuation of excisable goods with reference to retail sale price. | Read |
| 5 |
Remission of duty on goods found deficient in quantity. | Read |
| 5A |
Power to grant exemption from duty of excise. | Read |
| 5B |
Non-reversal of CENVAT credit. | Read |
| 6 |
Registration of certain persons. | Read |
| 7 |
[Omitted.]. | Read |
| 8 |
Restriction on possession of goods specified in the Second Schedule . | Read |
| 9 |
Offences and penalties. | Read |
| 9A |
Certain offences to be non-cognizable. | Read |
| 9AA |
Offences by companies. | Read |
| 9B |
Power of Court to publish name, place of business, etc., of persons convicted under the Act. | Read |
| 9C |
Presumption of culpable mental state. | Read |
| 9D |
Relevancy of statements under certain circumstances. | Read |
| 9E |
Application of Section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958. | Read |
| 10 |
Power of Courts to order forfeiture. | Read |
| 11 |
Recovery of sums due to Government. | Read |
| 11A |
Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded. | Read |
| 11AA |
Interest on delayed payment of duty. | Read |
| 11AC |
Penalty for short-levy or non-levy of duty in certain cases. | Read |
| 11B |
Claim for refund of duty and interest, if any, paid on such duty. | Read |
| 11BB |
Interest on delayed refunds. | Read |
| 11C |
Power not to recover duty of excise not levied or short-levied as a result of general practice. | Read |
| 11D |
Duties of excise collected from the buyer to be deposited with the Central Government. | Read |
| 11DD |
Interest on the amounts collected in excess of the duty. | Read |
| 11DDA |
Provisional attachment to protect revenue in certain cases. | Read |
| 11E |
Liability under Act to be first charge. | Read |
| 12 |
Application of the provisions of Act 52 of 1962 to Central Excise Duties. | Read |
| 12A |
Price of goods to indicate the amount of duty paid thereon. | Read |
| 12B |
Presumption that the incidence of duty has been passed on to the buyer. | Read |
| 12C |
Consumer Welfare Fund. | Read |
| 12D |
Utilisation of the Fund. | Read |
| 12E |
Powers of Central Excise Officers. | Read |
| 12F |
Power of search and seizure. | Read |
| 13 |
Power to arrest. | Read |
| 14 |
Power to summon persons to give evidence and produce documents in inquiries under this Act. | Read |
| 14A |
Special audit in certain cases. | Read |
| 14AA |
Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc. | Read |
| 15 |
Officers required to assist Central Excise Officers. | Read |
| 15A |
Obligation to furnish information return. | Read |
| 15B |
Penalty for failure to furnish information return. | Read |
| 16 |
[Omitted.]. | Read |
| 17 |
[Omitted.]. | Read |
| 18 |
Searches and arrests how to be made. | Read |
| 19 |
Disposal of persons arrested. | Read |
| 20 |
Procedure to be followed by officer-in-charge of police station. | Read |
| 21 |
Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under Section 19. | Read |
| 22 |
Vexatious search, seizure, etc., by Central Excise Officer. | Read |
| 23 |
Failure of Central Excise Officer in duty. | Read |
| 23A |
Definitions. | Read |
| 23B |
[Omitted.]. | Read |
| 23C |
Application for advance ruling. | Read |
| 23D |
Procedure on receipt of application. | Read |
| 23E |
Applicability of advance ruling. | Read |
| 23F |
Advance ruling to be void in certain circumstances. | Read |
| 23G |
Powers of Authority. | Read |
| 23H |
Procedure of Authority. | Read |
| 23I |
Transitional provision. | Read |
| 24 |
[Omitted.]. | Read |
| 25 |
[Omitted.]. | Read |
| 26 |
[Omitted.]. | Read |
| 27 |
[Omitted.]. | Read |
| 28 |
[Omitted.]. | Read |
| 29 |
[Omitted.]. | Read |
| 30 |
[Omitted.]. | Read |
| 31 |
Definitions. | Read |
| 32 |
Customs and Central Excise Settlement Commission. | Read |
| 32A |
Jurisdiction and powers of Settlement Commission. | Read |
| 32B |
Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances. | Read |
| 32C |
Power of Chairman to transfer cases from one Bench to another. | Read |
| 32D |
Decision to be by majority. | Read |
| 32E |
Application for settlement of cases. | Read |
| 32F |
Procedure on receipt of an application under Section 32-E. | Read |
| 32G |
Power of Settlement Commission to order provisional attachment to protect revenue. | Read |
| 32H |
Power of Settlement Commission to reopen completed proceedings. | Read |
| 32I |
Powers and procedure of Settlement Commission. | Read |
| 32J |
Inspection, etc., of reports. | Read |
| 32K |
Power of Settlement Commission to grant immunity from prosecution and penalty. | Read |
| 32L |
Power of Settlement Commission to send a case back to the Central Excise Officer. | Read |
| 32M |
Order of settlement to be conclusive. | Read |
| 32N |
Recovery of sums due under order of settlement. | Read |
| 32O |
Bar on subsequent application for settlement in certain cases | Read |
| 32P |
Proceedings before Settlement Commission to be judicial proceedings. | Read |
| 32PA |
[Omitted.]. | Read |
| 33 |
Power of adjudication. | Read |
| 33A |
Adjudication procedure. | Read |
| 34 |
Option to pay fine in lieu of confiscation. | Read |
| 34A |
Confiscation or penalty not to interfere with other punishments. | Read |
| 35 |
Appeals to Commissioner (Appeals). | Read |
| 35A |
Procedure in appeal. | Read |
| 35B |
Appeals to the Appellate Tribunal. | Read |
| 35C |
Orders of Appellate Tribunal. | Read |
| 35D |
Procedure of Appellate Tribunal. | Read |
| 35E |
Powers of Committee of Principal Chief Commissioner of Central Excise or Chief Commissioners of Central Excise or Principal Commissioner of Central Excise or Commissioners of Central Excise to pass certain orders | Read |
| 35EA |
Powers of revision of Board or Principal Commissioner of Central Excise or Commissioner of Central Excise in certain cases. | Read |
| 35EE |
Revision by Central Government. | Read |
| 35F |
Deposit of certain percentage of duty demanded or penalty imposed before filing appeal. | Read |
| 35FF |
Interest on delayed refund of amount deposited under Section 35-F. | Read |
| 35G |
[Omitted.]. | Read |
| 35H |
[Omitted.]. | Read |
| 35I |
[Omitted.]. | Read |
| 35J |
[Omitted.]. | Read |
| 35K |
Decision of High Court or Supreme Court on the case stated. | Read |
| 35L |
Appeal to Supreme Court. | Read |
| 35M |
Hearing before Supreme Court. | Read |
| 35N |
Sums due to be paid notwithstanding reference, etc. | Read |
| 35O |
Exclusion of time taken for copy. | Read |
| 35P |
Transfer of certain pending proceedings and transitional provisions. | Read |
| 35Q |
Appearance by authorised representative. | Read |
| 35R |
Appeal not to be filed in certain cases. | Read |
| 36 |
Definitions. | Read |
| 36A |
Presumption as to documents in certain cases. | Read |
| 36B |
Admissibility of microfilms, facsimile copies of documents and computer printouts as documents and as evidence. | Read |
| 37 |
Power of Central Government to make rules. | Read |
| 37A |
Delegation of powers. | Read |
| 37B |
Instructions to Central Excise Officers. | Read |
| 37C |
Service of decisions, orders, summons, etc. | Read |
| 37D |
Rounding off of duty, etc. | Read |
| 37E |
Publication of information respecting persons in certain cases. | Read |
| 38 |
Publication of rules and notifications and laying of rules before Parliament. | Read |
| 38A |
Effect of amendments, etc. of rules, notifications or orders. | Read |
| 39 |
Repeal of enactments. | Read |
| 40 |
Protection of action taken under the Act. | Read |
