The Central Excise Act,1944 (Bare Act)/ Universal Law Publishing

THE CENTRAL EXCISE ACT, 1944
Amendments to the Central Excise Act, 1944 (1 of 1944) by the Finance Act, 2010
CHAPTER I
Short title, extent and commencement
Definitions
References of certain expressions
CHAPTER II
LEVY AND COLLECTION OF DLTTY Duties specified in the Schedule to the Central Excise Tariff Act, 1985
to be levied Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods Valuation of excisable goods for purposes of charging of duty of excise Valuation of excisable goods with reference to retail sale price Remission of duty on goods found deficient in quantity Power to grant exemption from duty of excise
Non-reversal of CENVAT credit
Registration of certain persons
[Repealed] Restriction on possession of goods specified in the Second Schedule
Offences and penalties
Certain offences to be non-cognisable
Offences by companies
Power of Court to publish name, place of business, etc., of persons convicted under the Act . ,, Presumption of culpable mental state Relevancy of statements under certain circumstances Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
Power of Courts to order forfeiture Recovery of sums due to Government Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded
Interest on delayed payment of duty Interest on delayed payment of duty Penalty for short-levy or non-levy of duty in certain cases Claim for refund of duty
Interest on delayed refunds Power not to recover duty of excise not levied or short-levied as a result of general practice Duties of excise collected from the buyer to be deposited with
the Central Government

Interest on the amounts collected in excess of the duly
Provisional attachment to protect revenue in certain cases Application of the provisions of Act 8 of 1878 to
Central excise duties
CHAPTER IIA
INDICATING AMOUNT OF DUTY IN THE PRICE OF GOODS, ETC, FOR PURPOSE OF REFUND AND CREDITING CERTAIN AMOUNTS TO THE FUND Price of goods to indicate the amount of duty paid thereon Presumption that incidence of duty has been passed on to the buyer .
Consumer Welfare Fund
Utilization of the Ftmd
CHAPTER III
POWERS AND DUTIES OF OFHCERS AND LANDHOLDERS
Powers of Central Excise Officers
Power to arrest Power to summon persons to give evidence and produce documents in inquiries under this Act Special audit in certain cases Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc. Officers required to assist Central Excise Officers [Repealed] [Repealed]
Searches and arrests how to be made Disposal of persons arrested Procedure to be followed by officer-in-charge of police station . Inqiury how to be made by Central Excise Officers against arrested persons forwarded to them under section 19 Vexatious search, seizure, etc., by Central Excise Officer Failure of Central Excise Officer in duty
CHAPTER lllA
ADVANCE RULINGS
Definitions Vacancies etc., not to invalidate proceedings Application for advance ruling Procedure on receipt of application Applicability of advance ruling Advance ruling to be void in certain circumstances
Powers of Authority
Procedure of Authority

24. to 30. [Repealed]
31. Defmitions
CHAPTER IV [Repealed]
CHAPTER V
SETTLEMENT OF CASES
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
Power of Chairman to transfer cases from one Bench to another .
Decision to be by majority Application for settlement of cases Procedure on receipt of an application under section 32E Power of Settlement Commission to order provisional attachment to protect revenue Power of Settlement Commission to reopen completed proceedings Powers and procedure of Settlement Commissions Inspection, etc., of reports Power of Settlement Commission to grant immunity from prosecution and penalty
Power of Settlement Commission to send a case back to the
Central Excise Officer
Order of settlement to be conclusive Recovery of sums due under order of settlement Bar on subsequent application for settlement in certain cases Proceedings before Settlement Commission to be judicial proceedings
[Repealed]
CHAPTER VI
ADJUDICATION OF CGNHSCATIGNS AND PENALTIES
Power of adjudication Adjudication procedure Option to pay fine in lieu of confiscation Confiscation or penalty not to interfere with other punishments .
CHAPTER VIA
APPEALS
Appeals to Commissioner (Appeals) Procedure in appeal | Appeals to the Appellate Tribunal Orders of Appellate Tribunal Procedure of Appellate Tribunal
Powers of Board or Commissioner of Central Excise to pass certain orders
35EA. Powers of revision of Board or Commissioner of Central Excise
in certain cases
Revision by Central Government Deposit, pending appeal of duty demanded or penalty levied Interest on delayed refund of amount deposited under the proviso to section 35F
35G. to 35J. [Repealed] 35K. Decision of High Court or Supreme Court on the case stated Appeal to Supreme Court Hearing before Supreme Court
Sums due to be paid notwithstanding reference, etc.

35-0. Exclusion of time taken for copy 35P. Transfer of certain pending proceedings and transitional provisions 35Q. Appearance by authorised representative
36. Definitions
CHAPTER VIB
PRESUMPTION AS TO DOCUMENTS
36A. Presumption as to documents in certain cases
36B. AdmissibiJity of micro films, facsimile copies of documents and computer print outs as documents and as evidence
CHAPTER VII
SUPPLEMENTAL PROVISIONS
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. Roimding off of duty, etc.
37E. Publication of information respecting persons in certain cases 38. Publication of rules and notifications and laying of rules
before Parliament
38A. Effect of amendments, etc., of rules, notifications or orders
39. [Repealed]
40. Protection of action taken under the Act
THE FIRST SCHEDULE.—[Repealed]
THE SECOND SCHEDULE.—Tabacco
THE THIRD SCHEDULE.—Notes