In exercise of the powers conferred by section 37 of the Central Excise Act, (1 of ) and in supersession of the Central Excise Rules. An Act to consolidate and amend the law relating to Central Duties of Excise. [ 24th February, ]. CHAPTER III. POWERS AND DUTIES OF OFFICERS AND . (a) “Adjudicating authority” means any authority competent to pass any order or decision under this Act, but does not include the Central Board of Excise and.
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THE CENTRAL EXCISE ACT, [Act No. 1 of ]. [24th February, ]. An Act to consolidate and amend the law relating to Central Duties of Excise. The Central Excise Act, [Act No. 1 of ]. [24th February, ]. An Act to consolidate and amend the law relating to Central Duties of Excise. “Central Government” and “rupees” respectively by section 3 and the Second Schedule of Excise Officer under this Act or the rules made thereunder;. (j).
An Act to consolidate and amend the law relating to Central Duties of Excise. Explanation 1. Explanation 2. Provided that in fixing different tariff values in respect of excisable goods falling under sub-clause i or sub-clause ii , regard shall be had to the sale prices charged by the different classes of producers or manufacturers or, as the case may be, the normal practice of the wholesale trade in such goods. Provided that where a factory producing notified goods is in operation only during a part of the year only, the annual production thereof shall be calculated on proportionate basis of the annual capacity of production: Provided further that in a case where the factor relevant to the production is altered or modified at any time during the year, the annual production shall be redetermined on a proportionate basis having regard to such alteration or modification.
Registration of certain persons.
Form and Conditions of licence. Restriction on possession of goods specified in the Second Schedule. The Central Excise Act, 9.
Offences and penalties. Offences by companies. Power of Court to publish name, place of business, etc. Presumption of culpable mental state. Relevancy of statements under certain circumstances. Power of Courts to order forfeiture. The Central Excise Act, Recovery of sums due to Government.
Interest on delayed payment of duty. Penalty for short-levy or non-levy of duty in certain cases. Claim for refund of duty.
Allied Photographics India Ltd. Interest on delayed refunds. Appellate Tribunal 4[, National Tax Tribunal] or any Court against an order of the Assistant Commissioner of Central Excise, under sub-section 2 of section 11B, the order passed by the Commissioner Appeals , Appellate Tribunal or, as the case may be, by the Court shall be deemed to be an order passed under the said sub-section 2 for the purposes of this section.
Power not to recover duty of excise not levied or short-levied as a result of general practice. Duties of excise collected from the downloader to be deposited with the Central Government. Duties of excise collected from the downloader to be deposited with the Central Government. Interest on the amounts collected in excess of the duty. Provided that in such cases where the amount becomes payable consequent to issue of an order, instruction or direction by the Board under section 37B, and such amount payable is voluntarily paid in full, without reserving any right to appeal against such payment at any subsequent stage, within forty-five days from the date of issue of such order, instruction or direction, as the case may be, no interest shall be payable and in other cases the interest shall be payable on the whole amount, including the amount already paid.
Provisional attachment to protect revenue in certain cases. Application of the provisions of Act 8 of to Central excise duties.
Price of goods to indicate the amount of duty paid thereon. Presumption that incidence of duty has been passed on to the downloader. Consumer Welfare Fund.
Utilization of the Fund. Power to arrest. A summons to produce documents or other things may be for the production of certain specified documents or things or for the production of all documents or things of a certain description in the possession or under the control of the person summoned. Provided that the Central Excise Officer may, on an application made to him in this behalf by the manufacturer or the person and for any material and sufficient reason, extend the said period by such further period or periods as he thinks fit; so, however, that the aggregate of the period originally fixed and the period or periods so extended shall not, in any case, exceed one hundred and eighty days from the date on which the direction under sub-section 1 is received by the manufacturer or the person.
Officers required to assist Central Excise Officers. Punishment for connivance at offences. Searches and arrests how to be made. Disposal of persons arrested. Procedure to be followed by officer-in-charge of police station.
Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under section Provided that— a if the Central Excise Officer is of opinion that there is sufficient evidence or reasonable ground of suspicion against the accused person, he shall either admit him to bail to appear before a Magistrate having jurisdiction in the case, or forward him in custody to such Magistrate;. Vexatious search, seizure, etc. Any person wilfully and maliciously giving false information and so causing an arrest or a search to be made under this Act shall be punishable with fine which may extend to two thousand rupees or with imprisonment for a term which may extend to two years or with both.
Failure of Central Excise Officer in duty.
Vacancies etc. Application for advance ruling. Procedure on receipt of application. Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the Commissioner of Central Excise. Provided further that no application shall be rejected under this sub-section unless an oppotunity has been given to the applicant of being heard: Provided also that where the application is rejected, reasons for such rejection shall be given in the order.
Applicability of advance ruling. Advance ruling to be void in certain circumstances.
Powers of Authority. Procedure of Authority. Penalties for carrying excisable goods in certain vessels. Power of stoppage, search and arrest. Penalties for resisting officer. Confiscation of vessel and cargo. Power to exempt from operation of this Chapter. Provided that when any proceeding is referred back in any appeal or revision, as the case may be, by any court, Appellate Tribunal or any other authority, to the adjudicating authority for a fresh adjudication or decision, as the case may be, then such proceeding shall not be deemed to be a proceeding pending within the meaning of this clause;] tc" Provided that when any proceeding is referred back in any appeal or revision, as the case may be, by any court, Appellate Tribunal or any other authority, to the adjudicating authority for a fresh adjudication or decision, as the case may be, then such proceeding shall not be deemed to be a proceeding pending within the meaning of this clause;]".
Earlier Chapter V containing sections 31 to 32 was omitted by Act 33 of , sec. Clause c , before substitution, stood as under: Customs and Central Excise Settlement Commission.
Provided that, where a member of the Board is appointed as the Chairman, Vice Chairman or as a Member of the Settlement Commission, he shall cease to be a member of the said Board. Powers and procedure of Settlement Commissions. Jurisdiction and powers of Settlement Commission. Provided that if at any stage of the hearing of any such case or matter, it appears to the presiding officer that the case or matter is of such a nature that it ought to be heard of by a Bench consisting of three Members, the case or matter may be referred by the presiding officer of such Bench to the Chairman for transfer to such Bench as the Chairman may deem fit: Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances.
Power of Chairman to transfer cases from one Bench to another. Decision to be by majority. Provided that no such application shall be made unless,— a the applicant has filed returns showing production, clearance and central excise duty paid in the prescribed manner;. Provided that where no notice has been issued or no order has been passed within the aforesaid period by the Settlement Commission, the application shall be deemed to have been allowed to be proceeded with. Provided that where the Commissioner does not furnish the report within the aforesaid period of thirty days, the Settlement Commission shall proceed further in the matter without the report of the Commissioner.
Provided that where the Commissioner Investigation does not furnish the report within the aforesaid period, the Settlement Commission shall proceed to pass an order under sub-section 5 without such report. Provided that the amount of settlement ordered by the Settlement Commission shall not be less than the duty liability admitted by the applicant under section 32E.
Procedure on receipt of an application under section 32E. Provided that an application shall not be rejected under this sub-section, unless an opportunity has been given to the applicant of being heard: Provided further that the Commissioner of Central Excise shall furnish such report within a period of one month of the receipt of the communication from the Settlement Commission, failing which it shall be presumed that the Commissioner of Central Excise has no objection to such application; but he may raise objections at the time of hearing fixed by the Settlement Commission for admission of the application and the date of such hearing shall be communicated by the Settlement Commission to the applicant and the Commissioner of Central Excise within a period not exceeding two months from the date of receipt of such application, unless the presiding officer of the Bench extends the time, recording the reasons in writing.
Power of Settlement Commission to order provisional attachment to protect revenue. Power of Settlement Commission to reopen completed proceedings. Provided that no proceeding shall be reopened by the Settlement Commission under this section after the expiry of five years from the date of application: Inspection, etc.
Provided that, for the purpose of enabling any person whose case is under consideration to rebut any evidence brought on record against him in any such report, the Settlement Commission shall, on an application made in this behalf, and on payment of the prescribed fee by such person, furnish him with a certified copy of any such report or part thereof relevant for the purpose.
Power of Settlement Commission to grant immunity from prosecution and penalty. Provided that no such immunity shall be granted by the Settlement Commission in cases where the proceedings for the prosecution for any such offence have been instituted before the date of receipt of the application under section 32E.
Order of settlement to be conclusive. Recovery of sums due under order of settlement.
Proceedings before Settlement Commission to be judicial proceedings. Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission. Power of adjudication. Adjudication procedure. Provided that no such adjournment shall be granted more than three times to a party during the proceeding.
Option to pay fine in lieu of confiscation. Appeals to 1[Commissioner Appeals ]. Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal. Procedure in appeal. Provided further that where the 1[Commissioner Appeals ] is of opinion that any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, no order requiring the appellant to pay any duty not levied or paid, short-levied or short-paid or erroneously refunded shall be passed unless the appellant is given notice within the time limit specified in section 11A to show cause against the proposed order.
Appeals to the Appellate Tribunal. Provided that no such fee shall be payable in the case of an appeal referred to in sub-section 2 or a memorandum of cross-objections referred to in sub-section 4.
Provided that no such fee shall be payable in the case of an application filed by or on behalf of the Commissioner of Central Excise under this sub-section. Orders of Appellate Tribunal. Provided that where an order of stay is made in any proceedings relating to an appeal filed under sub-section 1 of section 35B, the Appellate Tribunal shall dispose of the appeal within a period of one hundred and eighty days from the date of such order: Provided further that if such appeal is not disposed of within the period specified in the first proviso, the stay order shall, on the expiry of that period, stand vacated.
Procedure of Appellate Tribunal. Powers of Board or [Commissioner of Central Excise] to pass certain orders. Powers of revision of Board or 2[Commissioner of Central Excise] in certain cases. Revision by Central Government. Provided that the Central Government may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the aforesaid period of three months, allow it to be presented within a further period of three months.
Provided that no such fee shall be payable in the case of an application referred to in sub-section 1A. Deposit, pending appeal of duty demanded or penalty levied. Provided that where in any particular case, the [Commissioner Appeals ] or the Appellate Tribunal is of opinion that the deposit of duty demanded or penalty levied would cause undue hardship to such person, the [Commissioner Appeals ] or, as the case may be, the Appellate Tribunal, may dispense with such deposit subject to such conditions as he or it may deem fit to impose so as to safeguard the interests of revenue: VII-6 w.
Power of High Court or Supreme Court to require statement to be amended. Case before High Court to be heard by not less than two Judges. Decision of High Court or Supreme Court on the case stated. Appeal to Supreme Court.
Hearing before Supreme Court. Provided that nothing in this sub-section shall be deemed to affect the provisions of sub-section 1 of section 35K or section 35N.
Sums due to be paid notwithstanding reference, etc. Exclusion of time taken for copy. Transfer of certain pending proceedings and transitional provisions. Provided that the appellant may demand that before proceeding further with that appeal or matter, he may be re-heard. Provided further that the applicant or the other party may make a demand to the Appellate Tribunal that before proceeding further with that proceeding or matter, he may be re-heard.
Appearance by authorised representative. Presumption as to documents in certain cases. Rs Licence to manufacture and refine saltpetre and to separate and purify salt in the process of such manufacture and refining Rs Licence to manufacture sulphate of soda kharinun by solar heat in evaporating pans Delegation of powers.
Instructions to Central Excise Officers. Service of decisions, orders, summons, etc.
Rounding off of duty, etc. Publication of information respecting persons in certain cases.
Publication of rules and notifications and laying of rules before Parliament. Effect of amendments, etc. Repeal of enactments. Protection of action taken under the Act. Clause i omitted by Act 22 of , sec. Earlier clause i was amended by Act 14 of , sec. Clause i , before omission by Act 22 of , stood as under:.