- 1 - THIRD SCHEDULE
See section 2(f)(iii)
- 2 - Act No.1 of 1944
Amend the law relating to Central Duties of Excise
- 3 - Section 1
Short title, extent and commencement
- 4 - Section 2
2. Definitions.
- 5 - SECTION 2A
References of certain expressions.
- 6 - Section 3
3. Duties specified in the the First Schedule and the Second Schedule] to the Central Excise Tariff Act, 1985 to be levied
- 7 - Section 3A
Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods
- 8 - Section 4
Valuation of excisable goods for purposes of charging of duty of excise
- 9 - Section 4A
4A. Valuation of excisable goods with reference to retail sale price.
- 10 - Section 5
5. Remission of duty on goods found deficient in quantity
- 11 - Section 5A
5A Power to grant exemption from duty of excise
- 12 - Section 6
Registration of certain persons
- 13 - Section 8
Restriction on possession of excisable goods
- 14 - Section 9
Offences and penalties
- 15 - Section 9A
Certain offences to be non-cognizable
- 16 - Section 9AA
Offences by companies
- 17 - Section 9B
Power of Court to publish name, place of business, etc., of persons convicted under the Act
- 18 - Section 9C
Presumption of culpable mental state
- 19 - Section 9D
Relevancy of statement under certain circumstances
- 20 - Section 9E
Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
- 21 - Section 10
Power of Courts to order forfeiture
- 22 - Section 11
Recovery of sums due to Government
- 23 - Section 11A
Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded
- 24 - Section 11AA
Interest on delayed payment of duty
- 25 - Section 11AB
Interest on delayed payment of duty
- 26 - Section 11AC
Penalty for short-levy or non-levy of duty in certain cases.
- 27 - Section 11B
Claim for refund of duty
- 28 - Section 11BB
Interest on delayed refunds
- 29 - Section 11C
Power not to recover duty of excise not levied or short levied as a result of general practice
- 30 - Section 11D & 11DD
Duties of excise collected from the buyer to be deposited with the Central Government
- 31 - Section 12
Application of the provisions of Act No. 52 of 1962 to Central Excise Duties
- 32 - Section 12A
Price of goods to indicate the amount of duty paid thereon
- 33 - Section 12B
Presumption that the incidence of duty has been passed on to the buyer
- 34 - Section 12C
Consumer Welfare Fund
- 35 - Section 12D
Utilisation of the Fund
- 36 - Section 12E
Powers of Central Excise Officers
- 37 - Section 13
Power to arrest
- 38 - Section 14
Power to summon persons to give evidence and produce documents in inquiries under this Act
- 39 - Section 14A
Special audit in certain cases
- 40 - Section 14AA
Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc.
- 41 - Section 15
Officers required to assist Central Excise Officer
- 42 - Section 16 (OMITTED W.E.F. 01/03/2002)
Owners or occupiers of land to report manufacture of contraband excisable goods
- 43 - Section 17 (OMITTED W.E.F. 01/03/2002)
Punishment for connivance at offences
- 44 - Section 18
Searches and arrests how to be made
- 45 - Section 19
Disposal of persons arrested
- 46 - Section 20
Procedure to be followed by officer-in-charge of police station
- 47 - Section 21
Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under section 19
- 48 - Section 22
Vexatious search, seizure, etc., by Central Excise Officer
- 49 - Section 23
Failure of Central Excise Officer in duty
- 50 - Section 23A
Definition
- 51 - Section 23B
Vacancies, etc., not to invalidate proceedings
- 52 - Section 23C
Application for advance ruling
- 53 - Section 23D
Procedure on receipt of application
- 54 - Section 23E
Applicability of advance ruling
- 55 - Section 23F
Advance ruling to be void in certain circumstances
- 56 - Section 23G
Power of Authority
- 57 - Section 23H
Procedure of Authority
- 58 - Section 24 (OMITTED W.E.F. 01/03/2002)
Penalties for carrying excisable goods in certain vessels
- 59 - Section 25 (OMITTED W.E.F. 01/03/2002)
Exceptions
- 60 - Section 26 (OMITTED W.E.F. 01/03/2002)
Power of stoppage, search and arrest
- 61 - Section 27 (OMITTED W.E.F. 01/03/2002)
Penalties for resisting officer
- 62 - Section 28 (OMITTED W.E.F. 01/03/2002)
Confiscation of vessel and cargo
- 63 - Section 29 (OMITTED W.E.F. 01/03/2002)
Jurisdiction
- 64 - Section 30 (OMITTED W.E.F. 01/03/2002)
Power to exempt from operation of this Chapter
- 65 - Section 31
Definitions
- 66 - Section 32
Customs and Central Excise Settlement Commission
- 67 - Section 32A
Jurisdiction and powers of Settlement Commission
- 68 - Section 32B
Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances
- 69 - Section 32C
Power of Chairman to transfer cases from one Bench to another
- 70 - Section 32D
Decision to be by majority
- 71 - Section 32E
Application for settlement of cases
- 72 - Section 32F
Procedure on receipt of an application under Section 32E
- 73 - Section 32G
Power of Settlement Commission to order provisional attachment to protect revenue
- 74 - Section 32H
Power of Settlement Commission to reopen completed proceedings
- 75 - Section 32I
Powers and procedure of Settlement Commissions
- 76 - Section 32J
Inspection, etc., of reports
- 77 - Section 32K
Power of Settlement Commission to grant immunity from prosecution and penalty
- 78 - Section 32L
Power of Settlement Commission to send a case back to the Central Excise Officer
- 79 - Section 32M
Order of settlement to be conclusive
- 80 - Section 32N
Recovery of sums due under order of settlement
- 81 - Section 32O
Bar on subsequent application for settlement in certain cases
- 82 - Section 32PA - OMITTED
Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission
- 83 - Section 32P
Proceedings before Settlement Commission to be judicial proceedings
- 84 - Section 33 & 33A
Power of adjudication
- 85 - Section 34
Option to pay fine in lieu of confiscation
- 86 - Section 34A
Confiscation or penalty not to interfere with other punishment
- 87 - Section 35
Appeals to Commissioner (Appeals)
- 88 - Section 35A
Procedure in appeal
- 89 - Section 35B
Appeals to the Appellate Tribunal
- 90 - Section 35C
Orders of Appellate Tribunal
- 91 - Section 35D
Procedure of Appellate Tribunal
- 92 - Section 35E
Powers of Board or Commissioner of Central Excise to pass certain orders
- 93 - Section 35EA
Powers of revision of Board or Commissioner of Central Excise in certain cases.
- 94 - SECTION 35EE
Revision by Central Government.
- 95 - SECTION 35F & SECTION 35FF
Deposit, pending appeal, of duty demanded or penalty levied.
- 96 - SECTION 35G
Statement of case to High Court.
- 97 - SECTION 35H
Application to High Court.
- 98 - SECTION 35I
Power of High Court or Supreme Court to require statement to be amended.
- 99 - SECTION 35J
Case before High Court to be heard by not less than two judges.
- 100 - SECTION 35K
Decision of High Court or Supreme Court on the case stated.
- 101 - SECTION 35L
Appeal to the Supreme Court. -An appeal shall lie to the Supreme Court from
- 102 - SECTION 35M
Hearing before Supreme Court.
- 103 - SECTION 35N
Sums due to be paid notwithstanding reference, etc.
- 104 - SECTION 35O
Exclusion of time taken for copy.
- 105 - SECTION 35P
Transfer of certain pending proceedings and transitional provisions.
- 106 - SECTION 35Q
Appearance by authorised representative.
- 107 - SECTION 36
Definitions.
- 108 - SECTION 36A
Presumption as to documents in certain cases.
- 109 - SECTION 36B
Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence.
- 110 - SECTION 37
Power of Central Government to make rules.
- 111 - SECTION 37A
Delegation 0f powers.
- 112 - SECTION 37B
Instructions to Central Excise Officers
- 113 - SECTION 37C
Service of decisions, orders, summons, etc.
- 114 - SECTION 37D
Rounding off of duty, etc.
- 115 - SECTION 38
Publication of rules and notifications and laying of rules before Parliament.
- 116 - SECTION 38A
supersession or rescinding
- 117 - SECTION 39
Repeal of enactments
- 118 - SECTION 40
Protection of action taken under the Act.