An Act to consolidate and amend the law relating to Central Duties of Excise.WHEREAS it is expedient to consolidate and amend the law relating to central du...
Short title, extent and commencemen
(1) This Act may be called the Central Excise Act, 1944.(2) It extends 6 to the whole of India.(3) It shall come into force on such date 8 as the Central Gove...
In this Act, unless there is anything repugnant in the subject or context, -[ 9 (a) "Adjudicating authority" means any authority competent to pass any order ...
Duties specified in the [The first schedule and the second Schedule]
(1) [ 17a There shall be levied and collected in such manner as may be prescribed(a) a duty of excise on all excisable goods [ 18 which are produced or manufa...
Valuation of excisable goods for purposes of charging of duty
(1) Where under this Act, the duty of excise is chargeable on any excisable goods with reference to value, such value, shall, subject to the other provisions...
Valuation of excisable goods with reference to retail sale price
(1) The Central Government may, by notification in the Official Gazette, specify any goods, in relation to which it is required, under the provisions of the ...
Remission of duty on goods found deficient in quantity
(1) The Central Government may, by rules made under this section, provide for remission of duty of excise leviable on any excisable goods which due to any na...
Power to grant exemption from duty of excise
(1) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette 35 exempt ge...
Registration of certain persons
Any prescribed person who is engaged in –(a) the production or manufacture or any process of production or manufacture of any specified goods included in the ...
Restriction on possession of excisable goods
From such date as may be specified in this behalf by the Central Government by notification in the Official Gazette, no person shall, except as provided by r...
Offences and penalties
[ 39 (1) 39 ] Whoever commits any of the following offences, namely : -[ 40 (a) contravenes any of the provisions of section 8 or of a rule made under clause...
Certain offences to be non-cognizable
Notwithstanding anything contained in the Code of Criminal Procedure, 1898 (5 of 1898) 45 , offences under section 9 shall be deemed to be non-cognizable wi...
Offences by companies
(1) Where an offence under this Act has been committed by a company, every person who, at the time the offence was committed was in charge of, and was respon...
Power of court to publish name, place of business, etc.
(1) Where any person is convicted under this Act for contravention of any of the provisions thereof, it shall be competent for the Court convicting the perso...
Presumption of culpable mental state
(1) In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the Court shall presume the existence...
Relevancy of statements under certain circumstances
(1) A statement made and signed by a person before any Central Excise Officer of a gazetted rank during the course of any inquiry or proceeding under this Ac...
Application of section 562 of the code of criminal procedure, 1998
(1) Nothing contained in section 562 of the Code of Criminal Procedure, 1898 47 (5 of 1898), or in the Probation of Offenders Act, 1958 (20 of 1958), shall a...
Power to courts to order forfeiture
Any Court trying an offence under this Chapter may order the forfeiture to [ 48 Government 48 ] of any goods in respect of which the Court is satisfied that ...
Recovery of sums due to Government
In respect of duty and any other sums of any kind payable to the Central Government under any of the provisions of this Act or of the rules made thereunder, t...
Recovery of duties not levied or not paid or short-levied
(1) When any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, a Central Excise Officer may, withi...
Interest on delayed payment of duty
[ 57 Subject to the provisions contained in section 11AB, where a person 57 ] chargeable with duty determined under sub-section (2) of section 11A, fails to ...
Interest on delayed payment of duty
(1) Where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reason of fraud, collusion or any ...
Penalty for short-levy or non-levy of duty in certain cases
Where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reasons of fraud, collusion or any wil...
Claim for refund of duty
(1) Any person claiming refund of any duty of excise may make an application for refund of such duty to the [ 60 Assistant Commissioner of Central Excise 60 ...
Interest on delayed refunds
If any duty ordered to be refunded under sub-section (2) of section 11B to any applicant is not refunded within three months from the date of receipt of appl...
Power not to recover duty of excise not levied for short-levied
[ 73 (1) 73 ] Notwithstanding anything contained in this Act, if the Central Government is satisfied –(a) that a practice was, or is, generally prevalent reg...
Duties of excise collected form the buyer to be deposited
(1) Notwithstanding anything to the contrary contained in any order or direction of the Appellate Tribunal or any Court or in any other provision of this Act ...
Application of the provisions of [Act No.52 of 1962] to central excises
The Central Government may, by notification in the Official Gazette, 79 declare that any of the provisions of the [ 78 Customs Act, 1962 (52 of 1962) 78 ], r...
Price of goods to indicate the amount of duty paid thereon
Notwithstanding anything contained in this Act or any other law for the time being in force, every person who is liable to pay duty of excise on any goods sh...
Presumption that the incidence of duty has been passed on the buyer
Every person who has paid the duty of excise on any goods under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full in...
Consumer welfare fund
. (1) There shall be established by the Central Government a fund, to be called the Consumer Welfare Fund.(2) There shall be credited to the Fund, in su...
Utilization of the fund
(1) Any money credited to the Fund shall be utilized by the Central Government for the welfare of the consumers in accordance with such rules as that Governm...
Power of central excise officers
(1) A Central Excise Officer may exercise the powers and discharge the duties conferred or imposed under this Act on any other Central Excise Officer who is ...
Power to summon persons to give evidence and produce documents
(1) Any Central Excise Officer duly empowered by the Central Government in this behalf, shall have power to summon any person whose attendance he considers n...
Special audit in certain cases
(1) If at any stage of enquiry, investigation or any other proceedings before him, any Central Excise Officer not below the rank of an Assistant Commissioner...
Special audit in cases where credit of duty availed or utilized is not
(1) If the Commissioner of Central Excise has reason to believe that the credit of duty availed of or utilized under the rules made under this Act by a manuf...
Officers required to assist central excise officers
All officers of Police and Customs and all officers of Government engaged in the collection of land revenue, and all village officers are hereby empowered an...
Owners or occupiers of land to report manufacture of contraband excise
Every owner or occupier of land, and the agent of any such owner or occupier in-charge of the management of that land, if contraband excisable goods are manu...
Punishment for connivance at offences
Any owner or occupier of land, or any agent of such owner or occupier in charge of the management of that land, who willfully connives at any offence against...
Searches and Arrests how to be made
All searches made under this Act or any rules made thereunder and all arrests made under this Act shall be carried out in accordance with the provisions of th...
Disposal of persons arrested
Every person arrested under this Act shall be forwarded without delay to the nearest Central Excise Officer 86 empowered to send persons so arrested to a Mag...
Procedure to be followed by officer-in-charge of police station
The officer-in-charge of a police station to whom any person is forwarded under section 19 shall either admit him to bail to appear before the Magistrate hav...
Inquiry how to be made by central excise officers against arrested
(1) When any person is forwarded under section 19 to a Central Excise Officer empowered 82a to send persons so arrested to a Magistrate, the Central Excise O...
Vexatious search, seizure, etc., by Central excise officers
Any Central Excise or other officer exercising powers under this Act or under the rules made thereunder who –(a) without reasonable ground of suspicion searc...
Failure of Central excise officer in duty
Any Central Excise Officer who ceases or refuses to perform or withdraws himself from the duties of his office, unless he has obtained the express written pe...
Penalties for carrying excisable goods in certain vessels
When any excisable goods are carried by sea in any vessel other than a vessel of the burden of three hundred tons and upwards, the owner and master of such v...
Nothing in section 24 applies to –(a) any excisable goods covered by a permit granted under rules made under this Act;(b) any excisable goods covered by a p...
Power of stoppage, search and arrest
When any officer empowered 82a by the [ 91 Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) 91 ], t...
Penalties for resisting office
Any master of a vessel refusing or neglecting to bring to the vessel or to produce his papers when required to do so by an officer acting under section 26, a...
Confiscation of vessel and cargo
(1) Every vessel (including all appurtenances) in which any excisable goods are carried so as to render the owner or master of such vessel liable to penaltie...
Any offence punishable under section 24 or section 27 may be deemed to have been committed within the limits of the jurisdiction of the Magistrate of any pla...
Power to exempt from operation of this chapter
The Central Government may, by notification in the Official Gazette, 93 exempt the carriage of excisable goods within any local limits or in any class of ves...
Definitions - In this chapter, unless the context otherwise requires
IN THIS CHAPTER, UNLESS THE CONTEXT OTHERWISE REQUIRES, (a) "assesssee" means any person who is liable for payment of excise duty assessed under this Act or a...
Customs and Central excise settlement commission
(1) The Central Government shall, by notification in the Official Gazette, constitute a Commission to be called the Customs and Central Excise Settlement Com...
Jurisdiction and Powers of settlement commission
(1) Subject to the other provisions of this Chapter, the jurisdiction, powers and authority of the Settlement Commission may be exercised by Benches thereof....
Vice-Chairman to Acct as Chairman or to Discharge his functions
(1) In the event of the occurrence of any vacancy in the office of the Chairman by reason of his death, resignation or otherwise, the Vice-Chairman or, as th...
Power of Chairman to transfer cases from one bench to another
On the application of the assessee or the Chief Commissioner or Commissioner of Central Excise and after giving notice to them, and after hearing such of th...
Decision to be by Majority
If the Members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but if...
Application for settlement of cases
(1) An assessee may, at any stage of a case relating to him make an application in such form and in such manner as may be prescribed, and containing a full a...
Procedure on receipt of an application under section 32E
(1) On receipt of an application under sub-section (1) of section 32E, the Settlement Commission shall call for a report from the Commissioner of Central Exc...
Power of settlement commission to order provisional attachment
(1) Where, during the pendency of any proceeding before it, the Settlement Commission is of the opinion that for the purpose of protecting the interests of r...
Power of settlement commission to reopen completed proceedings
If the Settlement Commission is of the opinion (the reasons for such opinion to be recorded by it in writing) that, for the proper disposal of the case pendi...
Powers and Procedure of settlement commissions
(1) In addition to the powers conferred on the Settlement Commission under this Chapter, it shall have all the powers which are vested in a Central Excise Of...
Inspection, etc., of reports
No person shall be entitled to inspect, or obtain copies of, any reports made by any Central Excise Officer to the Settlement Commission; but the Settlement ...
Power of settlement commission to grant immunity from prosecution
(1) The Settlement Commission may, if it is satisfied that any person who made the application for settlement under section 32E has co-operated with the Sett...
Power of settlement commission to send a case back to the Central excise
(1) The Settlement Commission may, if it is of opinion that any person who made an application for settlement under section 32E has not co-operated with the ...
Order of settlement to be conclusive
Every order of settlement passed under sub-section (7) of section 32F shall be conclusive as to the matters stated therein and no matter covered by such orde...
Recovery of sums due under order of settlement
Any sum specified in an order of settlement passed under sub-section (7) of section 32F may, subject to such conditions if any, as may be specified therein, ...
Bar on subsequent application for settlement in certain cases
Where (i) an order of settlement passed under sub-section (7) of section 32F provides for the imposition of a penalty on the person who made the applicati...
Proceedings before settlement commission to be judicial proceedings
Any proceedings under this Chapter before the Settlement Commission shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, a...
Power of Adjudication
Where by the rules made under this Act anything is liable to confiscation or any person is liable to a penalty, such confiscation or penalty may be adjudged ...
Option to pay fine in lieu of confiscation
Whenever confiscation is adjudged under this Act or the rules made thereunder, the officer adjudging it, shall give the owner of the goods an option to pay i...
Confiscation or penalty not to interfere with other punishments
No confiscation made or penalty imposed under the provisions of the Act or of any rule made thereunder shall prevent the infliction of any other punishment t...
Appeals to [Commissioner (Appeals)]
(1) Any person aggrieved by any decision or order passed under this Act by a Central Excise Officer, lower in rank than a [ 100 Commissioner of Central Excis...
Procedure in appeals
(1) The [ 100 Commissioner (Appeals) 100 ] shall give an opportunity to the appellant to be heard, if he so desires.(2) The [ 100 Commissioner (Appeals) 100 ...
Appeals to the appellate tribunal
. (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order (a) a decision or order passed by the [...
Orders of appellate tribunal
(1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, ...
Procedure of appellate tribunal
(1) The provisions of sub-sections (1), (2), (5) and (6) of section 129C of the Customs Act, 1962 (52 of 3 1962), shall apply to the Appellate Tribunal in th...
Powers of board or [Commissioner of Central Excise] to pass certain
(1) The Board may, of its own motion, call for and examine the record of any proceeding in which a [ 100 Commissioner of Central Excise 100 ] as an adjudicat...
Powers of revision of board or [Commissioner of Central Excise] in certain
(1) The Board may, of its own motion or on the application of any aggrieved person or otherwise, call for and examine the record of any proceeding in which a...
Revision by Central Government
(1) The Central Government may, on the application of any person aggrieved by any order passed under section 35A, where the order is of the nature referred t...
Deposit, Pending Appeal, of duty demanded or penalty levied
Where in any appeal under this Chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are not under the contr...
Statement of case to High Court
(1) The [ 100 Commissioner of Central Excise 100 ] or the other party may, within sixty days of the date upon which he is served with notice of an order unde...
Statement of case to Supreme Court in certain cases
If, on an application made under section 35G, the Appellate Tribunal is of opinion that, on account of conflict in the decisions of High Courts in respect of ...
Power of High Court or Supreme Court to require statement to be amendment
If the High Court or the Supreme Court is not satisfied that the statements in a case referred to it are sufficient to enable it to determine the questions r...
Case before High Court to be heard by not less than two Judges
(1) When any case has been referred to the High Court under section 35G, it shall be heard by a Bench of not less than two judges of the High Court and shall...
Decision of High Court or Supreme Court on the case stated
(1) The High Court or the Supreme Court hearing any such case shall decide the question of law raised therein and shall deliver its judgment thereon containi...
Appeals to the Supreme Court
An appeal shall lie to(a) any judgment of the High Court delivered on a reference made under section 35G in any case which, on its own motion or on an oral a...
Hearing before Supreme Court
(1) The provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the Supreme Court shall, so far as may be, apply in the case of a...
Sums due to be paid notwithstanding reference, etc
Notwithstanding that a reference has been made to the High Court or the Supreme Court or an appeal has been preferred to the Supreme Court, sums due to the G...
Exclusion of time taken for copy
In computing the period of limitation prescribed for an appeal or application under this Chapter, the day on which the order complained of was served, and if...
Transfer of certain pending proceedings and transitional provisions
(1) Every appeal which is pending immediately before the appointed day before the Board under section 35, as it stood immediately before that day, and any ma...
Appearance by authorized representative
(1) Any person who is entitled or required to appear before a Central Excise Officer or the Appellate Tribunal in connection with any proceedings under this ...
In this Chapter –(a) "appointed day" means the date of coming into force of the amendments to this Act specified in Part II of the Fifth Schedule to the Fi...
Presumption as to documents in certain cases
Where any document is produced by any person or has been seized from the custody or control of any person, in either case, under this Act or under any other ...
Admissibility of micro films, facsimile copies of documents and Compute
(1) Notwithstanding anything contained in any other law for the time being in force, (a) a micro film of a document or the reproduction of the image or image...
Power of Central Government to make rules
(1) The Central Government may make rules to carry into effect the purposes of this Act.(2) In particular, and without prejudice to the generality of the for...
Delegation of powers
The Central Government may, by notification in the Official Gazette 145 direct that subject to such conditions, if any, as may be specified in the notificati...
Instructions to Central Excise officers
The Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), may, if it considers it necessary or expedien...
Service of decisions, orders, summons, etc
(1) Any decision or order passed or any summons or notices issued under this Act or the rules made thereunder, shall be served, -(a) by tendering the decisio...
Rounding off of duty, etc.
The amount of duty, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act shall b...
Publication of rules and notifications and laying of rules
(1) All rules made and notifications issued under this Act shall be published in the Official Gazette.[ 151 (2) Every rule made under this Act, every notifica...
Repeal of enactments
[Repealed by the Repealing and Amending Act, 1947 (2 of 1948) s. 2 and Sch.] ...
Protection of Action taken under the Act
(1) No suit, prosecution or other legal proceeding shall lie against the Central Government or any officer of the Central Government or a State Government fo...