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999			_c157765 _d157765
040			_cCUS
082			_a343.54 _bUNI/R
245		4	_aThe Central Excise Act,1944 (Bare Act)/ _cUniversal Law Publishing
260			_aNew Delhi: _bUniversal Law Publishing, _c2011.
300			_av, 91 p.
505			_aTHE 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in quantity Power to grant exemption from duty of excise Non-reversal of CENVAT credit Registration of certain persons [Repealed] Restriction on possession of goods specified in the Second Schedule Offences and penalties Certain offences to be non-cognisable Offences by companies Power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
650			_a Excise Act
710			_aUniversal Law Publishing
942			_cLW23