1. Short title, extent and commencement.2 2. Definitions.40 2A. References of certain expressions.3. Duty specified in the Fourth Schedule to b…34 3A. Power of Central Government to charge exci…8 3B. Emergency power of Central Government to i…3C. Power of Central Government to amend Fourt…4. Valuation of excisable goods for purposes …62 4A. Valuation of excisable goods with referenc…10 5. Remission of duty on goods found deficient…2 5A. Power to grant exemption from duty of exci…26 5B. Non-reversal of CENVAT credit.6. Registration of certain persons.7. [Omitted.].8. Restriction on possession of goods specifi…9. Offences and penalties.2 9A. Certain offences to be non-cognizable.9AA. Offences by companies.9B. Power of Court to publish name, place of b…9C. Presumption of culpable mental state.1 9D. Relevancy of statements under certain circ…9E. Application of Section 562 of the Code of …10. Power of Courts to order forfeiture.11. Recovery of sums due to Government.14 11A. Recovery of duties not levied or not paid …87 11AA. Interest on delayed payment of duty.3 11AC. Penalty for short-levy or non-levy of duty…17 11B. Claim for refund of duty and interest, if …20 11BB. Interest on delayed refunds.2 11C. Power not to recover duty of excise not le…11D. Duties of excise collected from the buyer …11DD. Interest on the amounts collected in exces…11DDA. Provisional attachment to protect revenue …11E. Liability under Act to be first charge.3 12. Application of the provisions of Act 52 of…1 12A. Price of goods to indicate the amount of d…1 12B. Presumption that the incidence of duty has…3 12C. Consumer Welfare Fund.1 12D. Utilisation of the Fund.12E. Powers of Central Excise Officers.12F. Power of search and seizure.13. Power to arrest.1 14. Power to summon persons to give evidence a…5 14A. Special audit in certain cases.1 14AA. Special audit in cases where credit of dut…15. Officers required to assist Central Excise…15A. Obligation to furnish information return.15B. Penalty for failure to furnish information…16. [Omitted.].17. [Omitted.].18. Searches and arrests how to be made.1 19. Disposal of persons arrested.1 20. Procedure to be followed by officer-in-cha…21. Inquiry how to be made by Central Excise O…4 22. Vexatious search, seizure, etc., by Centra…1 23. Failure of Central Excise Officer in duty.23A. Definitions.23B. [Omitted.].23C. Application for advance ruling.23D. Procedure on receipt of application.23E. Applicability of advance ruling.23F. Advance ruling to be void in certain circu…23G. Powers of Authority.23H. Procedure of Authority.23I. Transitional provision.24. [Omitted.].25. [Omitted.].26. [Omitted.].27. [Omitted.].1 28. [Omitted.].1 29. [Omitted.].30. [Omitted.].31. Definitions.32. Customs and Central Excise Settlement Comm…32A. Jurisdiction and powers of Settlement Comm…1 32B. Vice-Chairman to act as Chairman or to dis…32C. Power of Chairman to transfer cases from o…32D. Decision to be by majority.1 32E. Application for settlement of cases.1 32F. Procedure on receipt of an application und…32G. Power of Settlement Commission to order pr…32H. Power of Settlement Commission to reopen c…32I. Powers and procedure of Settlement Commiss…32J. Inspection, etc., of reports.32K. Power of Settlement Commission to grant im…32L. Power of Settlement Commission to send a c…1 32M. Order of settlement to be conclusive.1 32N. Recovery of sums due under order of settle…32O. Bar on subsequent application for settleme…32P. Proceedings before Settlement Commission t…32PA. [Omitted.].33. Power of adjudication.1 33A. Adjudication procedure.34. Option to pay fine in lieu of confiscation…34A. Confiscation or penalty not to interfere w…35. Appeals to Commissioner (Appeals).12 35A. Procedure in appeal.35B. Appeals to the Appellate Tribunal.1 35C. Orders of Appellate Tribunal.5 35D. Procedure of Appellate Tribunal.35E. Powers of Committee of Principal Chief Com…6 35EA. Powers of revision of Board or Principal C…35EE. Revision by Central Government.1 35F. Deposit of certain percentage of duty dema…6 35FF. Interest on delayed refund of amount depos…35G. [Omitted.].9 35H. [Omitted.].5 35I. [Omitted.].35J. [Omitted.].35K. Decision of High Court or Supreme Court on…35L. Appeal to Supreme Court.85 35M. Hearing before Supreme Court.35N. Sums due to be paid notwithstanding refere…35O. Exclusion of time taken for copy.35P. Transfer of certain pending proceedings an…35Q. Appearance by authorised representative.1 35R. Appeal not to be filed in certain cases.1 36. Definitions.2 36A. Presumption as to documents in certain cas…36B. Admissibility of microfilms, facsimile cop…37. Power of Central Government to make rules.4 37B. Instructions to Central Excise Officers.15 37C. Service of decisions, orders, summons, etc…37D. Rounding off of duty, etc.37E. Publication of information respecting pers…38. Publication of rules and notifications and…38A. Effect of amendments, etc. of rules, notif…5 39. Repeal of enactments.40. Protection of action taken under the Act.

Central Excise View entire act

28. [Omitted.].

1 judgments cite this provision SC

[Confiscation of vessel and cargo.]-- Omitted by s. 139, ibid. (w.e.f. 11-5-2002).

LawDistill · 42,407 Supreme Court judgments · 44,381 provisions · 28 Acts