CHAPTER I
Section – 1 : Short title, extent and commencement
Section – 2 : Definitions
Section – 2A : References of certain expressions
CHAPTER II
LEVY AND COLLECTION OF DUTY
Section – 3 : Duty specified in the Fourth Schedule to be levied
Section – 3A : Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods
Section – 3B : Emergency power of Central Government to increase duty of excise
Section – 3C : Power of Central Government to amend Fourth Schedule
Section – 4 : Valuation of excisable goods for purposes of charging of duty of excise
Illustration
Section – 4A : Valuation of excisable goods with reference to retail sale price
Section – 5 : Remission of duty on goods found deficient in quantity
Section – 5A : Power to grant exemption from duty of excise†
Section – 5B : Non-reversal of CENVAT credit
Section – 6 : Registration of certain persons
Section – 7 : Omitted w.e.f. 14-5-1992) by s. 113 of the Finance Act, 1992 (18 of 1992).
Section – 8 : Restriction on possession of excisable goods
Section – 9 : Offences and penalties
Section – 9A : Certain offences to be non-cognizable
Section – 9AA : Offences by companies
Section – 9B : Power of Court to publish name, place of business, etc., of persons convicted under the Act
Section – 9C : Presumption of culpable mental state
Section – 9D : Relevancy of statements under certain circumstances
Section – 9E : Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
Section – 10 : Power of Courts to order forfeiture
Section – 11 : Recovery of sums due to Government
Section – 11A : Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded
Section – 11AA : Interest on delayed payment of duty
Section – 11AB : Interest on delayed payment of duty
Section – 11AC : Penalty for short-levy or non-levy of duty in certain cases
Section – 11B : Claim for refund of duty and interest, if any, paid on such duty
Section – 11BB : Interest on delayed refunds
Section – 11C : Power not to recover duty of excise not levied or short-levied as a result of general practice
Section – 11D : Duties of excise collected from the buyer to be deposited with the Central Government
Section – 11DD : Interest on the amounts collected in excess of the duty
Section – 11DDA : Provisional attachment to protect revenue in certain cases
Section – 11E : Liability under Act to be first charge
Section – 12 : Application of the provisions of Act 43[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
Section – 12A : Price of goods to indicate the amount of duty paid thereon
Section – 12B : Presumption that incidence of duty has been passed on to the buyer
Section – 12C : Consumer Welfare Fund
Section – 12D : Utilisation of the Fund
CHAPTER III
POWERS AND DUTIES OF OFFICERS AND LANDHOLDERS
Section – 12E : Powers of Central Excise Officers.
Section – 12F : Power of search and seizure.
Section – 13 : Power to arrest
Section – 14 : Power to summon persons to give evidence and produce documents in inquiries under this Act
Section – 14A : Special audit in certain cases.
Section – 14AA : Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc.
Section – 15 : Officers required to assist Central Excise Officers
Section – 15A : Obligation to furnish information return
Section – 15B : Penalty for failure to furnish information return
Section – 16 : Omitted (w.e.f. 11-05-2002) by section 137 of The Finance Act, 2002 (20 of 2002).
Section – 17 : Omitted (w.e.f. 11-05-2002) by section 137 of The Finance Act, 2002 (20 of 2002).
Section – 18 : Searches and arrests how to be made
Section – 19 : Disposal of persons arrested
Section – 20 : Procedure to be followed by officer-in-charge of police station
Section – 21 : Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under section 19
Section – 22 : Vexatious search, seizure, etc., by Central Excise Officer
Section – 23 : Failure of Central Excise Officer in duty
CHAPTER III-A
ADVANCE RULINGS
Section – 23A : Definitions
Section – 23B : Omitted vide The Finance Act 2017, before it was read as, “Section 23B. Vacancies, etc., not to invalidate proceedings.- No proceeding before, or pronouncement of advance ruling by, the Authority under this Chapter shall be questioned or shall be invalid on the ground merely of the existence of any vacancy or defect in the constitution of the Authority.”
Section – 23C : Application for advance ruling
Section – 23D : Procedure on receipt of application
Section – 23E : Applicability of advance ruling
Section – 23F : Advance ruling to be void in certain circumstances
Section – 23G : Powers of Authority
Section – 23H : Procedure of Authority
Section – 23I : Transitional provision
CHAPTER IV
TRANSPORT BY SEA
Section 24 – Omitted (w.e.f. 11-05-2002) by section 139 of The Finance Act, 2002 (20 of 2002).
Section 25 – Omitted (w.e.f. 11-05-2002) by section 139 of The Finance Act, 2002 (20 of 2002).
Section 26 – Omitted (w.e.f. 11-05-2002) by section 139 of The Finance Act, 2002 (20 of 2002).
Section 27 – Omitted (w.e.f. 11-05-2002) by section 139 of The Finance Act, 2002 (20 of 2002).
Section 28 – Omitted (w.e.f. 11-05-2002) by section 139 of The Finance Act, 2002 (20 of 2002).
Section 29 – Omitted (w.e.f. 11-05-2002) by section 139 of The Finance Act, 2002 (20 of 2002).
Section 30 – Omitted (w.e.f. 11-05-2002) by section 139 of The Finance Act, 2002 (20 of 2002).
CHAPTER V
SETTLEMENT OF CASES
Section – 31 : Definitions
Section – 32 : Customs and Central Excise Settlement Commission
Section – 32A : Jurisdiction and powers of Settlement Commission
Section – 32B : Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances
Section – 32C : Power of Chairman to transfer cases from one Bench to another
Section – 32D : Decision to be by majority
Section – 32E : Application for settlement of cases
Section – 32F : Procedure on receipt of an application under section 32E
Section – 32G : Power of Settlement Commission to order provisional attachment to protect revenue
Section – 32H : Omitted (w.e.f. 14-5-2015) by s. 100 of the Finance Act, 2015 (20 of 2015).
Section – 32I : Powers and procedure of Settlement Commission
Section – 32J : Inspection, etc., of reports
Section – 32K : Power of Settlement Commission to grant immunity from prosecution and penalty
Section – 32L : Power of Settlement Commission to send a case back to the Central Excise Officer
Section – 32M : Order of settlement to be conclusive
Section – 32N : Recovery of sums due under order of settlement
Section – 32O : Bar on subsequent application for settlement in certain cases
Section – 32P : Proceedings before Settlement Commission to be judicial proceedings
Section – 32PA : Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission – Omitted ( we.f .1-6-2007) by s. 129 of the Finance Act, 2007 (22 of 2007).
CHAPTER VI
ADJUDICATION OF CONFISCATIONS AND PENALTIES
Section – 33 : Power of adjudication
Section – 33A : Adjudication procedure
Section – 34 : Option to pay fine in lieu of confiscation
Section – 34A : Confiscation or penalty not to interfere with other punishments
CHAPTER VIA
APPEALS
Section – 35 : Appeals to [Commissioner (Appeals)]
Section – 35A : Procedure in appeal
Section – 35B : Appeals to the Appellate Tribunal
Section – 35C : Orders of Appellate Tribunal
Section – 35D : Procedure of Appellate Tribunal
Section – 35E : Powers of [Committee of Chief Commissioners of Central Excise] or [Principal Commissioner of Central Excise or Commissioner of Central Excise] to pass certain orders
Section – 35EA : Powers of revision of Board or Commissioner of Central Excise in certain cases – Section 35EA was inserted by s. 12 of the Customs and Central Excise Laws (Amendment) Act, 1988 but said Act was repealed by the Customs and Central Excise Laws (Repeal) Act, 2004 (25 of 2004), even before it was brought into force,.
Section – 35EE : Revision by Central Government
Section – 35F : Deposit of certain percentage of duty demanded or penalty imposed before filing appeal
Section – 35FF : Interest on delayed refund of amount deposited under section 35F
Section – 35G : Appeal to High Court
Section – 35H : Application to High Court
Section – 35I : Power of High Court or Supreme Court to require statement to be amended
Section – 35J : Case before High Court to be heard by not less than two Judges
Section – 35K : Decision of High Court or Supreme Court on the case stated
Section – 35L : Appeal to Supreme Court
Section – 35M : Hearing before Supreme Court
Section – 35N : Sums due to be paid notwithstanding reference, etc
Section – 35O : Exclusion of time taken for copy
Section – 35P : Transfer of certain pending proceedings and transitional provisions
Section – 35Q : Appearance by authorised representative
Section – 35R : Appeal not to be filed in certain cases
Section – 36 : Definitions
CHAPTER VI-B
PRESUMPTION AS TO DOCUMENTS
Section – 36A : Presumption as to documents in certain cases
Section – 36B : Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence
CHAPTER VII
SUPPLEMENTAL PROVISIONS
Section – 37 : Power of Central Government to make rules
Section – 37A : Delegation of powers
Section – 37B : Instructions to Central Excise Officers
Section – 37C : Service of decisions, orders, summons, etc
Section – 37D : Rounding off of duty, etc
Section – 37E : Publication of information respecting persons in certain cases
Section – 38 : Publication of rules and notifications and laying of rules before Parliament
Section – 38A : Effect of amendments, etc., of rules, notifications or orders†
Section – 38B : Savings of references to Chapter, heading, sub-heading and tariff item in Central Excise Tariff Act, 1985
Section – 39 : Repeal of enactments
Section – 40 : Protection of action taken under the Act
First Schedule
Second Schedule: TOBACCO
Third Schedule : NOTES
Fourth Schedule : General rules for the interpretation of this Schedule