Central Excise Act, 1944

Chapter: I
Preliminary
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
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	:	an assessee has paid duty of excise on a final products ........................
Section 6	:	Registration of certain persons.
Section 8	:	Restriction on possession of excisable goods.-
Section 9	:	Offences and penalties.-
Section 9A	:	Section 9A. Certain offences to be non-cognizable.-
Section 9AA	:	Offences by companies.-
Section 9B	:	Powers 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 Offende
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 - Omitted
Section 11AC	:	Penalty for short-levy or non-levy of duty in certain cases
Section 11B	:	Claim for refund of 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 late payment of amount as determined under section 11D
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 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
Section 12A	:	Price of goods to indicate the amount of duty paid thereon
Section 12B	:	Presumption that incidence of duly 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 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 s
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 - Advance Ruling
Section 23B	:	Omitted
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: 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
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 th
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: VI A
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 Board or Commissioner of Central Excise to pass certain orders
Section 35EA	:	Deleted
Section 35EE	:	Revision by Central Government.-
Section 35F	:	Deposit of certain percentage of duty demanded or penalty imposed before filing appeal
Section 35FF	:	Interest 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 the 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 - Appeals
Chapter: VI B
Presumption as to Documents
Section 36A	:	Presumption as to documents in certain cases.-
Section 36B	:	Admissibility of microfilms, facsimile copies of documents and computer print outs as documents and
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 theAct
Schedules
1st Schedule - OLD	:	THE FIRST SCHEDULE [OLD] - CETA - Basic Rate of Excise Duties - Classification
Section 2nd Schedule - OLD	:	THE SECOND SCHEDULE [OLD] - CETA
3rd Schedule	:	THE THIRD SCHEDULE - See section 2 (f) (iii)
3rd Schedule - OLD	:	Third Schedule [Old - Before 1.7.2017]
4th Schedule	:	THE FOURTH SCHEDULE - See section 2 (d) and 2 (f) (ii)