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In force

The Central Excise Act, 1944

110 sections · As amended up to 2026-08

Sections

  1. 0Section 0
  2. II — LEVY AND COLLECTION OF DUTY
  3. 1Ins. by Act 36 of 1973, s. 21
  4. I — 1. Short title, extent and commencement .—[6] [(1) This Act may be called the Central Excise Act,
  5. 2Definitions
  6. 2AReferences of certain expressions
  7. II — LEVY AND COLLECTION OF DUTY
  8. 3Duty specified in the Fourth Schedule to be levied
  9. 3APower of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods
  10. 3BEmergency power of Central Government to increase duty of excise
  11. 3CPower of Central Government to amend Fourth Schedule
  12. VII — SUPPLEMENTAL PROVISIONS
  13. 4Valuation of excisable goods for purposes of charging of duty of excise
  14. II — LEVY AND COLLECTION OF DUTY
  15. 4AValuation of excisable goods with reference to retail sale price
  16. 5Remission of duty on goods found deficient in quantity
  17. 5APower to grant exemption from duty of excise
  18. 5BNon-reversal of CENVAT credit
  19. 6Registration of certain persons
  20. 8Restriction on possession of goods specified in the Second Schedule
  21. 9Offences and penalties
  22. 9ACertain offences to be non-cognizable
  23. 9AAOffences by companies
  24. 9BPower of Court to publish name, place of business, etc., of persons convicted under the Act
  25. 9CPresumption of culpable mental state
  26. 9DRelevancy of statements under certain circumstances
  27. 10Power of Courts to order forfeiture
  28. 11Recovery of sums due to Government
  29. 11ARecovery of duties not levied or not paid or short-levied or short-paid or erroneously
  30. 11AAInterest on delayed payment of duty
  31. 11ACPenalty for short-levy or non-levy of duty in certain cases
  32. 11BClaim for refund of
  33. 11CPower not to recover duty of excise not levied or short-levied as a result of general practice
  34. 11DDInterest on the amounts collected in excess of the duty
  35. 11ELiability under Act to be first charge
  36. 12Application of the provisions of Act
  37. 12APrice of goods to indicate the amount of duty paid thereon
  38. 12BPresumption that the incidence of duty has been passed on to the buyer
  39. 12CConsumer Welfare Fund
  40. 12DUtilisation of the Fund
  41. III — POWERS AND DUTIES OF OFFICERS AND LANDHOLDERS
  42. 12FPower of search and seizure
  43. 13Power to arrest
  44. 14Power to summon persons to give evidence and produce documents in inquiries under this Act
  45. 14ASpecial audit in certain cases
  46. 14AASpecial audit in cases where credit of duty availed or utilised is not within the normal limits, etc
  47. 15Officers required to assist Central Excise Officers
  48. 15BPenalty for failure to furnish information return
  49. 16[Owners or occupiers of land to report manufacture of contraband excisable goods]
  50. 18Searches and arrests how to be made
  51. 19Disposal of persons arrested
  52. 20Procedure to be followed by officer-in-charge of police station
  53. 21Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under Section 19
  54. 22Vexatious search, seizure, etc., by Central Excise Officer
  55. 23Failure of Central Excise Officer in duty
  56. 23ADefinitions
  57. 23B[Vacancies, etc., not to invalidate proceedings]
  58. 23CApplication for advance ruling
  59. 23DProcedure on receipt of application
  60. 23EApplicability of advance ruling
  61. 23FAdvance ruling to be void in certain circumstances
  62. 23GPowers of Authority
  63. 23HProcedure of Authority
  64. 23ITransitional provision
  65. 24[Penalties for carrying excisable goods in certain vessels]
  66. 26[Power of stoppage, search and arrest
  67. 27[Penalties for resisting officer
  68. 28[Confiscation of vessel and cargo
  69. 30[Power to exempt from operation of this Chapter
  70. V — SETTLEMENT OF CASES
  71. 32Customs and Central Excise Settlement Commission
  72. III — POWERS AND DUTIES OF OFFICERS AND LANDHOLDERS
  73. 32AJurisdiction and powers of Settlement Commission
  74. 32BVice-Chairman to act as Chairman or to discharge his functions in certain circumstances
  75. 32DDecision to be by majority
  76. 32EApplication for settlement of cases
  77. 32H[Power of Settlement Commission to reopen completed proceedings
  78. 32IPowers and procedure of Settlement Commission
  79. 32JInspection, etc., of reports
  80. 32LPower of Settlement Commission to send a case back to the Central Excise Officer
  81. 32MOrder of settlement to be conclusive
  82. 32OBar on subsequent application for settlement in certain cases
  83. 32PProceedings before Settlement Commission to be judicial proceedings
  84. 32PA[Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to t
  85. VI — ADJUDICATION OF CONFISCATIONS AND PENALTIES
  86. 33Power of adjudication
  87. 33AAdjudication procedure
  88. 34Option to pay fine in lieu of confiscation
  89. 34AConfiscation or penalty not to interfere with other punishments
  90. 35Appeals to Commissioner (Appeals)
  91. 35AProcedure in appeal
  92. 35BAppeals to the Appellate Tribunal
  93. 35COrders of Appellate Tribunal
  94. 35DProcedure of Appellate Tribunal
  95. 35EPowers of[4] [Committee of[5] [Principal Chief Commissioner of Central Excise or Chief Commissioners
  96. 35EAPowers of revision of Board or
  97. 35FFInterest on delayed refund of amount deposited under Section 35F
  98. 35G[Appeal to High Court]
  99. 35KDecision of High Court or Supreme Court on the case stated
  100. 35LAppeal to Supreme Court
  101. 35MHearing before Supreme Court
  102. 35NSums due to be paid notwithstanding reference, etc
  103. 35OExclusion of time taken for copy
  104. 35PTransfer of certain pending proceedings and transitional provisions
  105. 35QAppearance by authorised representative
  106. 35RAppeal not to be filed in certain cases
  107. 36Definitions
  108. 36APresumption as to documents in certain cases
  109. 36BAdmissibility of microfilms, facsimile copies of documents and computer printouts as documents and as evidence
  110. VII — SUPPLEMENTAL PROVISIONS
  111. 37Power of Central Government to make rules
  112. 37ADelegation of powers
  113. 37BInstructions to Central Excise Officers
  114. 37DRounding off of duty, etc
  115. 37EPublication of information respecting persons in certain cases
  116. 38Publication of rules and notifications and laying of rules before Parliament
  117. 38AEffect of amendments, etc. of rules, notifications or orders
  118. 38BSavings of references to Chapter, Heading, Sub-heading and tariff item in Central Excise Tariff Act, 1985
  119. 39Repeal of enactments
  120. 40Protection of action taken under the Act