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The Central Excise Act,1944

Under Indirect Tax

Chapters (11)

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Chapter 1: PRELIMINARY
3
Acts
0 + 0 + 0
Sections
Acts in this chapter:
2. Definitions
2A. References of certain expressions
Short title, extent and commencement
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Chapter 2: LEVY AND COLLECTION OF DUTY
29
Acts
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Sections
Acts in this chapter:
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
... and 26 more
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Chapter 2A: Indicating amount of duty in the price of goods, etc. for purpose of refund and crediting certain amounts to the fund
4
Acts
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Sections
Acts in this chapter:
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
... and 1 more
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Chapter 3: Powers and duties of Officers and Landholders
17
Acts
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Sections
Acts in this chapter:
12E Powers of Central Excise Officers
12F. Power of search and seizure
13 Power to arrest
... and 14 more
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Chapter 3A: Advance Rulings
9
Acts
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Sections
Acts in this chapter:
23-I Transitional provision
23A Definitions
23B Vacancies etc., not to invalidate proceedings
... and 6 more
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Chapter 4: Transport by Sea (Omitted vide Section 139 of the Finance Act, 2002)Settlement of Cases
2
Acts
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Sections
Acts in this chapter:
24 Omitted
26 Omitted
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Chapter 5: Settlement of Cases
20
Acts
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Sections
Acts in this chapter:
31 Definitions
31A Interim Board for Settlement.
32 Customs and Central Excise Settlement Commission
... and 17 more
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Chapter 6: Adjudication of Confiscations and Penalties
4
Acts
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Sections
Acts in this chapter:
33 Power of adjudication
33A Adjudication procedure
34 Option to pay fine in lieu of confiscation
... and 1 more
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Chapter 6A: Appeals
22
Acts
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Sections
Acts in this chapter:
35 Appeals to Commissioner (Appeals)
35 I Power of High Court or Supreme Court to require statement to be amended
35 O Exclusion of time taken for copy
... and 19 more
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Chapter 6B: Presumption as to Documents
2
Acts
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Sections
Acts in this chapter:
36A Presumption as to documents in certain cases
36B Admissibility of micro films, facsimile copies of documents
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Chapter 7: Supplemental Provisions
17
Acts
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Sections
Acts in this chapter:
37 Power of Central Government to make rules
37A Delegation of Power
37B Instructions to Central Excise Officers
... and 14 more
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All Acts in The Central Excise Act,1944

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2. Definitions
PRELIMINARY 0 sections
2A. References of certain expressions
PRELIMINARY 0 sections
Short title, extent and commencement
PRELIMINARY 1 0 sections
10 Power of Courts to order forfeiture
LEVY AND COLLECTION OF DUTY 0 sections
11 Recovery of sums due to Government
LEVY AND COLLECTION OF DUTY 0 sections
11A Recovery of duties not-levied or not-paid or short-levied or short-paid or erroneously refunded
LEVY AND COLLECTION OF DUTY 0 sections
11AA Interest on delayed payment of duty
LEVY AND COLLECTION OF DUTY 0 sections
11AC Penalty for short-levy or non-levy of duty in certain cases
LEVY AND COLLECTION OF DUTY 0 sections
11B Claim for refund of duty
LEVY AND COLLECTION OF DUTY 0 sections
11BB Interest on delayed refunds
LEVY AND COLLECTION OF DUTY 0 sections
11C Power not to recover duty of excise not-levied or short-levied as a result of general practice
LEVY AND COLLECTION OF DUTY 0 sections
11D Duties of excise collected from die buyer to be deposited with the Central Government
LEVY AND COLLECTION OF DUTY 0 sections
11DD Interest on the amounts collected in excess of the duty
LEVY AND COLLECTION OF DUTY 0 sections
11DDA Provisional attachment to protect revenue in certain cases
LEVY AND COLLECTION OF DUTY 0 sections
11E Liability under Act to be first charge
LEVY AND COLLECTION OF DUTY 0 sections
12 Application of the provisions of Act No. 52 of 1962 to Central Excise Duties
LEVY AND COLLECTION OF DUTY 0 sections
3A. Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods
LEVY AND COLLECTION OF DUTY 0 sections
4 Valuation of excisable goods for the purposes of charging of duty of excise
LEVY AND COLLECTION OF DUTY 0 sections
4A Valuation of excisable goods with reference to retail sale price
LEVY AND COLLECTION OF DUTY 0 sections
5 Remission of duty on goods found deficient in quantity
LEVY AND COLLECTION OF DUTY 0 sections
5A Power to grant exemption from duty of excise
LEVY AND COLLECTION OF DUTY 0 sections
5B Non-reversal of CENVAT credit
LEVY AND COLLECTION OF DUTY 0 sections
6 Registration of certain persons
LEVY AND COLLECTION OF DUTY 0 sections
7 Omitted
LEVY AND COLLECTION OF DUTY 0 sections
8 Restriction on possession of excisable goods
LEVY AND COLLECTION OF DUTY 0 sections
9 Offences and penalties
LEVY AND COLLECTION OF DUTY 0 sections
9A Certain offences to be non-cognizable
LEVY AND COLLECTION OF DUTY 0 sections
9AA Offences by companies
LEVY AND COLLECTION OF DUTY 0 sections
9B Power of Court to publish name/ place of business, etc., of persons convicted under the Act
LEVY AND COLLECTION OF DUTY 0 sections
9C Presumption of culpable mental state
LEVY AND COLLECTION OF DUTY 0 sections
9D Relevancy of statements under certain circumstances
LEVY AND COLLECTION OF DUTY 0 sections
9E Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
LEVY AND COLLECTION OF DUTY 0 sections
12A Price of goods to indicate the amount of duty paid thereon
Indicating amount of duty in the price of goods, etc. for purpose of refund and crediting certain amounts to the fund 0 sections
12B Presumption that the incidence of duty has been passed on to the buyer
Indicating amount of duty in the price of goods, etc. for purpose of refund and crediting certain amounts to the fund 0 sections
12C Consumer Welfare Fund
Indicating amount of duty in the price of goods, etc. for purpose of refund and crediting certain amounts to the fund 0 sections
12D Utilisation of the Fund
Indicating amount of duty in the price of goods, etc. for purpose of refund and crediting certain amounts to the fund 0 sections
12E Powers of Central Excise Officers
Powers and duties of Officers and Landholders 0 sections
12F. Power of search and seizure
Powers and duties of Officers and Landholders 0 sections
13 Power to arrest
Powers and duties of Officers and Landholders 0 sections
14 Power to summon persons to give evidence and produce documents in inquiries under this Act
Powers and duties of Officers and Landholders 0 sections
14A Special audit in certain cases
Powers and duties of Officers and Landholders 0 sections
14AA Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc
Powers and duties of Officers and Landholders 0 sections
15 Officers required to assist Central Excise Officers
Powers and duties of Officers and Landholders 0 sections
15A Obligation to furnish information return
Powers and duties of Officers and Landholders 0 sections
15B Penalty for failure to furnish information return
Powers and duties of Officers and Landholders 0 sections
16 Omitted
Powers and duties of Officers and Landholders 0 sections
17 Omitted
Powers and duties of Officers and Landholders 0 sections
18 Searches and arrests how to be made
Powers and duties of Officers and Landholders 0 sections
19 Disposal of persons arrested
Powers and duties of Officers and Landholders 0 sections
20 Procedure to be followed by officer-in-charge of police station
Powers and duties of Officers and Landholders 0 sections
21 Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under section 19
Powers and duties of Officers and Landholders 0 sections
22 Vexatious search, seizure, etc., by Central Excise Officers
Powers and duties of Officers and Landholders 0 sections
23 Failure of Central Excise Officers in duty
Powers and duties of Officers and Landholders 0 sections
23-I Transitional provision
Advance Rulings 0 sections
23A Definitions
Advance Rulings 0 sections
23B Vacancies etc., not to invalidate proceedings
Advance Rulings 0 sections
23C Application for advance ruling
Advance Rulings 0 sections
23D Procedure on receipt of application
Advance Rulings 0 sections
23E Applicability of advance ruling
Advance Rulings 0 sections
23F Advance ruling to be void in certain circumstances
Advance Rulings 0 sections
23G Power of Authority
Advance Rulings 0 sections
23H Procedure of Authority
Advance Rulings 0 sections
24 Omitted
Transport by Sea (Omitted vide Section 139 of the Finance Act, 2002)Settlement of Cases 0 sections
26 Omitted
Transport by Sea (Omitted vide Section 139 of the Finance Act, 2002)Settlement of Cases 0 sections
31 Definitions
Settlement of Cases 0 sections
31A Interim Board for Settlement.
Settlement of Cases 0 sections
32 Customs and Central Excise Settlement Commission
Settlement of Cases 0 sections
32A Jurisdiction and powers of Settlement Commission
Settlement of Cases 0 sections
32B Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances
Settlement of Cases 0 sections
32C Power of Chairman to transfer cases from one Bench to another
Settlement of Cases 0 sections
32D Decision to be by majority
Settlement of Cases 0 sections
32E Application for the settlement of cases
Settlement of Cases 0 sections
32F Procedure on receipt of an application under section 32E
Settlement of Cases 0 sections
32G Power of Settlement Commission to order provisional attachment to protect revenue
Settlement of Cases 0 sections
32H Power of settlement Commission to reopen completed proceedings
Settlement of Cases 0 sections
32I Powers and procedure of Settlement Commission
Settlement of Cases 0 sections
32J Inspection, etc., of reports
Settlement of Cases 0 sections
32K Power of Settlement commission to grant immunity from prosecution and penalty
Settlement of Cases 0 sections
32L Power of Settlement Commission to send a case back to the Central Excise Officer
Settlement of Cases 0 sections
32M Order of settlement to be conclusive
Settlement of Cases 0 sections
32N Recovery of sums due under order of settlement
Settlement of Cases 0 sections
32O Bar on subsequent application for settlement in certain cases
Settlement of Cases 0 sections
32P Proceedings before Settlement Commission to be judicial proceedings
Settlement of Cases 0 sections
32PA Omitted
Settlement of Cases 0 sections
33 Power of adjudication
Adjudication of Confiscations and Penalties 0 sections
33A Adjudication procedure
Adjudication of Confiscations and Penalties 0 sections
34 Option to pay fine in lieu of confiscation
Adjudication of Confiscations and Penalties 0 sections
34A Confiscation or penalty not to interfere with other punishments
Adjudication of Confiscations and Penalties 0 sections
35 Appeals to Commissioner (Appeals)
Appeals 0 sections
35 I Power of High Court or Supreme Court to require statement to be amended
Appeals 0 sections
35 O Exclusion of time taken for copy
Appeals 0 sections
35A Procedure in appeal
Appeals 0 sections
35B Appeals to the Appellate Tribunal
Appeals 0 sections
35C Orders of Appellate Tribunal
Appeals 0 sections
35D Procedure of Appellate Tribunal
Appeals 0 sections
35E Powers of Board or Commissioner of Central Excise to pass certain orders
Appeals 0 sections
35EE Revision by Central Government
Appeals 0 sections
35F Deposit of certain percentage of duty demanded or penalty imposed before filing appeal
Appeals 0 sections
35FF Interest on delayed refund of amount deposited under the proviso to Section 35F
Appeals 0 sections
35G Statement of case to High Court
Appeals 0 sections
35H Application to High Court
Appeals 0 sections
35J Case before High Court to be heard by not less than two judges
Appeals 0 sections
35K Decision of High Court or Supreme Court on the case stated
Appeals 0 sections
35L Appeal to the Supreme Court
Appeals 0 sections
35M Hearing before Supreme Court
Appeals 0 sections
35N Sums due to be paid notwithstanding reference, etc
Appeals 0 sections
35P Transfer of certain pending proceedings and transitional provisions
Appeals 0 sections
35Q Appearance by authorised representative
Appeals 0 sections
35R Appeal not to be filed in certain cases
Appeals 0 sections
36 Definitions
Appeals 0 sections
36A Presumption as to documents in certain cases
Presumption as to Documents 0 sections
36B Admissibility of micro films, facsimile copies of documents
Presumption as to Documents 0 sections
37 Power of Central Government to make rules
Supplemental Provisions 0 sections
37A Delegation of Power
Supplemental Provisions 0 sections
37B Instructions to Central Excise Officers
Supplemental Provisions 0 sections
37C Service of decisions, orders, summons, etc
Supplemental Provisions 0 sections
37D Rounding off of duty, etc
Supplemental Provisions 0 sections
37E Publication of information respecting persons in certain cases
Supplemental Provisions 0 sections
38 Publication of rules and notifications and laying of rules before Parliament
Supplemental Provisions 0 sections
38A Effect of amendments, etc., of rules, notifications or orders
Supplemental Provisions 0 sections
38B Savings of references to Chapter, Heading, Sub-heading and tariff item in Central Excise Tariff Act, 1985
Supplemental Provisions 0 sections
39 Repeal of enactments
Supplemental Provisions 0 sections
40 Protection of action taken under the Act
Supplemental Provisions 0 sections
68 Payment of Service Tax
Supplemental Provisions 0 sections
69 Registration
Supplemental Provisions 0 sections
70 Furnishing of Returns
Supplemental Provisions 0 sections
71 Scheme for Submission of Returns through Service Tax Preparers
Supplemental Provisions 0 sections
72 Best Judgment Assessment
Supplemental Provisions 0 sections
75 Interest on delayed Payment of Service Tax
Supplemental Provisions 0 sections
SubCategory Statistics
11
Chapters
3 + 29 + 4 + 17 + 9 + 2 + 20 + 4 + 22 + 2 + 17
Acts
0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0
Sections
0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0
Rules
Hierarchy Path
Indirect Tax
The Central Excise Act,1944
Recently Added Chapters
Chapter 1: PRELIMINARY 3 acts • Added: Aug 04, 2025
Chapter 2: LEVY AND COLLECTION OF DUTY 29 acts • Added: Aug 28, 2025
Chapter 2A: Indicating amount of duty in the price of goods, etc. for purpose of refund and crediting certain amounts to the fund 4 acts • Added: Aug 28, 2025
Chapter 3: Powers and duties of Officers and Landholders 17 acts • Added: Aug 28, 2025
Chapter 3A: Advance Rulings 9 acts • Added: Aug 29, 2025
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