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Contents Part 1 – Excise Law & Procedure – At a Glance Central Excise Act, 1944 Chapter I - Preliminary 1 - Short title, extent and commencement 2 - Definitions 2A - References of certain expressions Chapter II - Levy and Collection of Duty 3 - Duties specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 to be levied 3A - Power of Central Government to change excise duty on the basis of capacity of production in respect of notified goods 4 - Valuation of excisable goods for purposes of charging of duty of excise 4A - Valuation of excisable goods with reference to retail sale price 5 - Remission of duty on goods found deficient in quantity 5A - Power to grant exemption from duty of excise 5B - Non reversal of Cenvat credit 6 - Registration of certain persons 7 - Omitted 8 - Restriction on possession of excisable goods 9 - Offences and penalties 9A - Certain offences to be non-cognizable 9AA - Offences by companies 9B - Power of Court to publish name, place of business, etc., of persons convicted under the Act 9C - Presumption of culpable mental state 9D - Relevancy of statements under certain circumstances 9E - Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958 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 11AA - Interest on delayed payment of duty 11AB - Interest on delayed payment of duty 11AC - Penalty for short-levy or non-levy of duty in certain cases 11B - Claim for refund of duty and interest, if any, paid on such duty 11BB - Interest on delayed refunds 11C - Power not to recover duty of excise not levied or short-levied as a result of general practice 11D - Duties of excise collected from the buyer to be deposited with the Central Government 11DD - Interest on the amounts collected in excess of the duty 11DDA - Provisional attachment to protect revenue in certain cases 12 - Application of the provisions of Act No. 52 of 1962 to Central Excise Duties Chapter II A - Indicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund 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 12D - Utilisation of the Fund Chapter III - Powers and Duties of Officers and Landholders 12E - Powers of Central Excise Officers 13 - Power to arrest 14 - Power to summon persons to give evidence and produce documents in inquiries under this Act. 14A - Special audit in certain cases 14AA - Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc 15 - Officers required to assist Central Excise Officers 16 - Omitted 17 - Omitted 18 - Searches and arrests how to be made 19 - Disposal of persons arrested 20 - Procedure to be followed by officer-in-charge of police station 21 - Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under section 19 22 - Vexatious search, seizure, etc., by Central Excise Officer 23 - Failure of Central Excise Officer in duty Chapter IIIA - Advance Rulings 23A - Definitions 23B - Vacancies etc., not to invalidate proceedings 23C - Application for advance ruling 23D - Procedure on receipt of application 23E - Applicability of advance ruling 23F - Advance ruling to be void in certain circumstances 23G - Powers of Authority 23H - Procedure of Authority Chapter IV - Transport by Sea 24. to 30. Omitted Chapter V - Settlement of Cases 31 - Definitions 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 32C - Power of Chairman to transfer cases from one Bench to another 32D - Decision to be by majority 32E - Application for settlement of cases 32F - Procedure on receipt of an application under section 32E 32G - Power of Settlement Commission to order provisional attachment to protect revenue 32H - Power of Settlement Commission to reopen completed proceedings 32I - Powers and procedure of Settlement Commission 32J - Inspection, etc., of reports 32K - Power of Settlement Commission to grant immunity from prosecution and penalty 32L - Power of Settlement Commission to send a case back to the Central Excise Officer 32M - Order of settlement to be conclusive 32N - Recovery of sums due under order of settlement 32O - Bar on subsequent application for settlement in certain cases 32P - Proceedings before Settlement Commission to be judicial proceedings 32PA - Omitted Chapter VI - Adjudication of Confiscations and Penalties 33 - Power of adjudication 33A - Adjudication procedure 34 - Option to pay fine in lieu of confiscation 34A - Confiscation or penalty not to interfere with other punishments Chapter VIA - Appeals 35 - Appeals to Commissioner (Appeals) 35A - Procedure in appeal 35B - Appeals to the Appellate Tribunal 35C - Orders of Appellate Tribunal 35D - Procedure of Appellate Tribunal 35E - Powers of Committee of Chief Commissioners of Central Excise or Commissioner of Central Excise to pass certain orders 35EA - Omitted 35EE - Revision by Central Government 35F - Deposit, pending appeal, of duty demanded or penalty levied 35FF - Interest on delayed refund of amount deposited under the proviso to Section 35F 35G - Appeal to High Court 35H - Application to High Court 35I - Power of High Court or Supreme Court to require statement to be amended 35J - Case before High Court to be heard by not less than two judges 35K - Decision of High Court or Supreme Court on the case stated 35L - Appeal to the Supreme Court 35M - Hearing before Supreme Court 35N - Sums due to be paid notwithstanding reference, etc 35O - 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 - Admissibility 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 - Rounding 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 - Repeal of enactments 40 - Protection of action taken under the Act First Schedule [Omitted] Second Schedule Third Schedule ............................................................................................................................ Author Details R.K. Jain, M.Com., LLB. Excise, Customs and Service Tax Consultant, Editor of Excise Law Times & Service Tax Review ............................................................................................................................
