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All About Excise & Service Tax
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126 Records
Section - 1
Short title, extent and commencement
Section - 2
Definitions
Section - 2A
References of certain expressions
Section - 3
Duties specified in 24[25[First Schedule and the Second Schedule] to the Central Excise Tariff Act, 1985] 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 - 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 - 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 - 39
Repeal of enactments
Section - 40
Protection of action taken under the Act
First Schedule
Second Schedule
TOBACCO
Third Schedule
section 2(f)(iii)
Amendment of notification issued under section 5A of the Central Excise Act