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All About Excise & Service Tax
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131 Records
Section - 1
Short title, extent and commencement
Section - 2
Definitions
Section - 2A
References of certain expressions
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 capa-city 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
Non-reversal of CENVAT credit
Section - 6
Registration of certain persons
Section - 7
Form and conditions of licence
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
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
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
Owners or occupiers of land to report manufacture of contraband excisable goods
Section - 17
Punishment for connivance at offences
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
Section - 23A
Definitions
Section - 23B
Vacancies, etc., not to invalidate proceedings
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
Section - 24-30
Omitted by the Finance Act, 2002, w.e.f. 11-5-2002.
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
Power of Settlement Commission to reopen completed proceedings
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 - 32-O
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
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
Section - 35
Appeals to 29[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 Commissioner of Central Excise or 70[71[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 - 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
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
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
section 2(f)(iii)
Fourth Schedule
section 2(d) and 2(f)(ii)
Amendment of notification issued under section 5A of the Central Excise Act