Central Excise Act, 1944
An Act to consolidate and amend the law relating to central duties of excise 2* * *
Chapter I: Sections.
Chapter II: A
- 3 Duty specified in the Fourth Schedule to be levied 88 judgments
- 3A Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods 9 judgments
- 3B Emergency power of Central Government to increase duty of excise
- 3C Power of Central Government to amend Fourth Schedule
- 4 Valuation of excisable goods for purposes of charging of duty of excise 104 judgments
Illustration
- 4A Valuation of excisable goods with reference to retail sale price 11 judgments
- 5 Remission of duty on goods found deficient in quantity 1 judgment
- 5A Power to grant exemption from duty of excise 33 judgments
- 5B Non-reversal of CENVAT credit
- 6 Registration of certain persons 4 judgments
- 7 [Omitted.]
- 8 Restriction on possession of goods specified in the Second Schedule 2 judgments
- 9 Offences and penalties 4 judgments
- 9A Certain offences to be non-cognizable 1 judgment
- 9AA Offences by companies 1 judgment
- 9B Power of Court to publish name, place of business, etc., of persons convicted under the Act
- 9C Presumption of culpable mental state
- 9D Relevancy of statements under certain circumstances 1 judgment
- 9E Application of Section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
- 10 Power of Courts to order forfeiture 2 judgments
- 11 Recovery of sums due to Government 9 judgments
- 11A Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded 90 judgments
- 11AA Interest on delayed payment of duty 2 judgments
- 11AC Penalty for short-levy or non-levy of duty in certain cases 10 judgments
- 11B Claim for refund of duty and interest, if any, paid on such duty 27 judgments
Sections
- 11BB Interest on delayed refunds 2 judgments
- 11C Power not to recover duty of excise not levied or short-levied as a result of general practice 1 judgment
- 11D Duties of excise collected from the buyer to be deposited with the Central Government
- 11DD Interest on the amounts collected in excess of the duty
- 11DDA Provisional attachment to protect revenue in certain cases
- 11E Liability under Act to be first charge 2 judgments
- 12 Application of the provisions of Act 52 of 1962 to Central Excise Duties 4 judgments
Refund and crediting certain amounts to the fund
Chapter III: A
- 12E Powers of Central Excise Officers
- 12F Power of search and seizure
- 13 Power to arrest 2 judgments
- 14 Power to summon persons to give evidence and produce documents in inquiries under this Act 9 judgments
- 14A Special audit in certain cases 1 judgment
- 14AA Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc
- 15 Officers required to assist Central Excise Officers
- 15A Obligation to furnish information return
- 15B Penalty for failure to furnish information return
- 16 [Omitted.]
- 17 [Omitted.]
- 18 Searches and arrests how to be made 1 judgment
- 19 Disposal of persons arrested
- 20 Procedure to be followed by officer-in-charge of police station 1 judgment
- 21 Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under Section 19 2 judgments
- 22 Vexatious search, seizure, etc., by Central Excise Officer 1 judgment
- 23 Failure of Central Excise Officer in duty
Advance rulings
Sections
Chapter IV: Transport by Sea
Chapter V: Settlement of Cases
- 31 Definitions
- 32 Customs and Central Excise Settlement Commission
- 32A Jurisdiction and powers of Settlement Commission 1 judgment
- 32B Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances
- 32C Power of Chairman to transfer cases from one Bench to another
- 32D Decision to be by majority
- 32E Application for settlement of cases 1 judgment
- 32F Procedure on receipt of an application under Section 32-E
- 32G Power of Settlement Commission to order provisional attachment to protect revenue
- 32H Power of Settlement Commission to reopen completed proceedings
- 32I Powers and procedure of Settlement Commission
- 32J Inspection, etc., of reports
- 32K Power of Settlement Commission to grant immunity from prosecution and penalty
- 32L Power of Settlement Commission to send a case back to the Central Excise Officer
- 32M Order of settlement to be conclusive 1 judgment
- 32N Recovery of sums due under order of settlement
- 32O Bar on subsequent application for settlement in certain cases
- 32P Proceedings before Settlement Commission to be judicial proceedings
- 32PA [Omitted.]
Chapter VI: B
- 33 Power of adjudication 1 judgment
- 33A Adjudication procedure
- 34 Option to pay fine in lieu of confiscation
- 34A Confiscation or penalty not to interfere with other punishments
Presumption as to documents
Chapter VIA: Appeals
- 35 Appeals to Commissioner (Appeals) 21 judgments
- 35A Procedure in appeal 3 judgments
- 35B Appeals to the Appellate Tribunal
- 35C Orders of Appellate Tribunal 5 judgments
- 35D Procedure of Appellate Tribunal
- 35E Powers of Committee of Principal Chief Commissioner of Central Excise or Chief Commissioners of Central Excise or Principal Commissioner of Central Excise or Commissioners of Central Excise to pass certain orders 12 judgments
- 35EA Powers of revision of Board or Principal Commissioner of Central Excise or Commissioner of Central Excise in certain cases
- 35EE Revision by Central Government 1 judgment
- 35F Deposit of certain percentage of duty demanded or penalty imposed before filing appeal 6 judgments
- 35FF Interest on delayed refund of amount deposited under Section 35-F
- 35G [Omitted.] 10 judgments
- 35H [Omitted.] 8 judgments
- 35I [Omitted.]
- 35J [Omitted.]
- 35K Decision of High Court or Supreme Court on the case stated
- 35L Appeal to Supreme Court 123 judgments
- 35M Hearing before Supreme Court
- 35N Sums due to be paid notwithstanding reference, etc
- 35O Exclusion of time taken for copy
- 35P Transfer of certain pending proceedings and transitional provisions 1 judgment
- 35Q Appearance by authorised representative
- 35R Appeal not to be filed in certain cases 1 judgment
- 36 Definitions 6 judgments
Chapter VII: Supplemental Provisions
- 37 Power of Central Government to make rules 7 judgments
- 37A Delegation of powers 2 judgments
- 37B Instructions to Central Excise Officers 12 judgments
- 37C Service of decisions, orders, summons, etc
- 37D Rounding off of duty, etc
- 37E Publication of information respecting persons in certain cases
- 38 Publication of rules and notifications and laying of rules before Parliament 1 judgment
- 38A Effect of amendments, etc. of rules, notifications or orders 5 judgments
- 39 Repeal of enactments
- 40 Protection of action taken under the Act 3 judgments
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.