| Chapter I
| Preliminary |
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| Section 1.
| Short title, extent and commencement. |
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| Section 2.
| Definitions. |
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| Section2A.
| Reference of certain expressions |
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| Chapter - II
| Levy and collection of duty |
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| Section 3.
| Duties specified in the Schedule to the Central Excise Tariff Act, 1985 to be levied |
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| Section 3A.
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Omitted. |
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| Section 4.
| Valuation of excisable goods for the purposes of charging of duty of excise. |
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| Section 4A.
| Valuation of excisable goods with reference to retail sale price. |
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| Section 5.
| Remission of duty on goods found deficient in quantity. |
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| Section 5A.
| Power to grant exemption from duty of excise. |
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| Section 6.
| Registration of certain persons. |
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| Section 7.
| Omitted. |
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| Section 8.
| Restriction on possession of excisable goods. |
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| Section 9.
| Offences and penalties. |
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| Section 9A.
| Certain offences to be non-cognizable. |
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| Section 9AA.
| Offences by companies. |
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| Section 9B.
| Power of Court to publish name/ place of business, etc., of persons convicted under the Act. |
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| Section 9C.
| Presumption of culpable mental state . |
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| Section 9D.
| Relevancy of statements under certain circumstances. |
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| Section 9E.
| Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958. |
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| Section 10.
| Power of Courts to order forfeiture . |
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| Section 11.
| Recovery of sums due to Government. |
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| Section 11A.
| Recovery of duties not-levied or not-paid or short-levied or short-paid or erroneously refunded. |
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| Section 11AA.
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Interest on delayed payment of duty. |
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| Section 11AB.
| Interest on delayed payment of duty. |
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| Section 11AC.
| Penalty for short-levy or non-levy of duty in certain cases. |
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| Section 11B.
| Claim for refund of duty. |
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| Section 11BB.
| Interest on delayed refunds. |
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| Section 11C.
| Power not to recover duty of excise not-levied or short-levied as a result of general practice. |
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| Section 11D.
| Duties of excise collected from die buyer to be deposited with the Central Government. |
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| Section 12.
| Application of the provisions of Act No. 52 of 1962 to Central Excise Duties. |
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| Chapter - IIA
| Indicating amount of duty in the price of goods, etc. for purpose of refund and crediting certain amounts to the fund |
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| Section 12A.
| Price of goods to indicate the amount of duty paid thereon. |
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| Section 12B.
| Presumption that the incidence of duty has been passed on to the buyer. |
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| Section 12C.
| Consumer Welfare Fund. |
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| Section 12D.
| Utilisation of the Fund. |
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| Chapter - III
| Powers and duties of Officers and Landholders |
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| Section 12E.
| Powers of Central Excise Officers. |
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| Section 13.
| Power to arrest |
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| Section 14.
| Power to summon persons to give evidence and produce documents in inquiries under this Act. |
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| Section 14A.
| Special audit in certain cases. |
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| Section 14AA.
| Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc. |
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| Section 15.
| Officers required to assist Central Excise Officers. |
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| Section 16.
| Omitted. |
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| Section 17.
| Omitted. |
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| Section 18.
| Searches and arrests how to be made. |
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| Section 19.
| Disposal of persons arrested. |
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| Section 20.
| Procedure to be followed by officer-in-charge of police station. |
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| Section 21.
| Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under section 19. |
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| Section 22.
| Vexatious search, seizure, etc., by Central Excise Officers. |
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| Section 23.
| Failure of Central Excise Officers in duty. |
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| Chapter - IIIA
| Advance Rulings |
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| Section 23A.
| Definitions. |
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| Section 23B.
| Vacancies etc., not to invalidate proceedings. |
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| Section 23C.
| Application for advance ruling. |
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| Section 23D.
| Procedure on receipt of application. |
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| Section 23E.
| Applicability of advance ruling. |
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| Section 23F.
| Advance ruling to be void in certain circumstances. |
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| Section 23G.
| Power of Authority. |
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| Section 23H.
| Procedure of Authority. |
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| Chapter - IV
| Transport by Sea (Omitted vide Section 139 of the Finance Act, 2002) |
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| Section 24.
| Omitted. |
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| Section 25.
| Omitted. |
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| Section 26.
| Omitted. |
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| Section 27.
| Omitted. |
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| Section 28.
| Omitted. |
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| Section 29.
| Omitted. |
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| Section 30.
| Omitted. |
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| Chapter - V
| Settlement of Cases |
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| Section 31.
| Definitions. |
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| Section 32.
| Customs and Central Excise Settlement Commission. |
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| Section 32A.
| Jurisdiction and powers of Settlement Commission. |
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| Section 32B.
| Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances. |
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| Section 32C.
| Power of Chairman to transfer cases from one Bench to another. |
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| Section 32D.
| Decision to be by majority. |
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| Section 32E.
| Application for the settlement of cases. |
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| Section 32F.
| Procedure on receipt of an application under section 32E. |
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| Section 32G.
| Power of Settlement Commission to order provisional attachment to protect revenue. |
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| Section 32H.
| Power of settlement Commission to reopen completed proceedings. |
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| Section 32I.
| Powers and procedure of Settlement Commission. |
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| Section 32J.
| Inspection, etc., of reports. |
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| Section 32K.
| Power of Settlement commission to grant immunity from prosecution and penalty. |
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| Section 32L.
| Power of Settlement Commission to send a case back to the Central Excise Officer. |
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| Section 32M.
| Order of settlement to be conclusive. |
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| Section 32N.
| Recovery of sums due under order of settlement. |
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| Section 32-O.
| Bar on subsequent application for settlement in certain cases |
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| Section 32P.
| Proceedings before Settlement Commission to be judicial proceedings. |
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| Section 32PA.
| Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission. |
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| Chapter - VI
| Adjudication of Confiscations and Penalties |
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| Section 33.
| Power of adjudication. |
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| Section 34.
| Option to pay fine in lieu of confiscation. |
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Section 34A.
| Confiscation or penalty not to interfere with other punishments. |
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| Chapter - VIA
| Appeals |
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Section 35.
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Appeals to Commissioner (Appeals). |
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Section 35A.
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Procedure in appeal. |
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Section 35B.
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Appeals to the Appellate Tribunal. |
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Section 35C.
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Orders of Appellate Tribunal. |
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Section 35D.
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Procedure of Appellate Tribunal. |
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Section 35E.
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Powers of Board or Commissioner of Central Excise to pass certain orders. |
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Section 35EA.
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Powers of revision of Board or Commissioner of Central Excise in certain cases. |
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Section 35EE.
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Revision by Central Government. |
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Section 35F.
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Deposit, pending appeals, of duty demanded or penalty levied. |
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Section 35G.
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Statement of case to High Court. |
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Section 35H.
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Application to High Court. |
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Section 35-I.
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Power of High Court or Supreme Court to require statement to be amended. |
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Section 35J.
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Case before High Court to be heard by not less than two judges. |
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Section 35K.
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Decision of High Court or Supreme Court on the case stated. |
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Section 35L.
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Appeal to the Supreme Court. |
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Section 35M.
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Hearing before Supreme Court. |
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Section 35N.
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Sums due to be paid notwithstanding reference, etc. |
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Section 35-O.
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Exclusion of time taken for copy. |
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Section 35P.
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Transfer of certain pending proceedings and transitional provisions. |
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Section 35Q.
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Appearance by authorised representative. |
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Section 36.
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Definitions. |
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| Chapter - VIB
| Presumption as to Documents |
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| Section 36A.
| Presumption as to documents in certain cases. |
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| Section 36B.
| Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence. |
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| Chapter - VII
| Supplemental Provisions |
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Section 37.
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Power of Central Government to make rules. |
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Section 37A.
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Delegation of Power. |
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Section 37B.
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Instructions to Central Excise Officers. |
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Section 37C.
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Service of decisions, orders, summons, etc. |
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Section 37D.
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Rounding off of duty, etc. |
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Section 38.
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Publication of rules and notifications and laying of rules before Parliament. |
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Section 38A.
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Effect of amendments, etc., of rules, notifications or orders. |
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Section 39.
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Repeal of enactments. |
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Section 40.
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Protection of action taken under the Act. |
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| FIRST SCHEDULE [Omitted] |
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| SECOND SCHEDULE [Tobacco] |
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| THIRD SCHEDULE |
