1[(1) This Act may be called the Central Excise Act, 1944.]
In this Act, unless there is anything repugnant in the subject or context,--
1[2A. References of certain expressions.-- In this Act, save as otherwise expressly provided and unless the context otherwise requires, references to the expressions "duty", "duties", "duty of excise" and "duties of excise" shall be construed to include a reference to "Central Value Added Tax (CENVAT)".]
1[4A. Valuation of excisable goods with reference to retail sale price.-- (1) The Central Government may, by notification in the Official Gazette, specify any goods, in relation to which it is required, under the provisions of the 2[Legal Metrology Act, 2009 (1 of 2010) or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such goods, to which the provisions of sub-section (2) shall apply.
1[5. Remission of duty on goods found deficient in quantity.-- (1) The Central Government may, by rules made under this section, provide for remission of duty of excise leviable on any excisable goods which due to any natural cause are found to be deficient in quantity.
1[5A. Power to grant exemption from duty of excise.--(1) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally either absolutely or subject to such conditions (to be fulfilled before or after removal) as may be specified in the notification, excisable goods of any specified description from the whole or any part of the duty of excise leviable thereon:
1[5B. Non-reversal of CENVAT credit.-- Where an assessee has paid duty of excise on a final product and has been allowed credit of the duty or tax or cess paid on inputs, capital goods and input services used in making of the said product, but subsequently the process of making the said product is held by the court as not chargeable to excise duty, the Central Government may, by notification, order for non-reversal of such credit allowed to the assessee subject to such conditions as may be specified in the said notification:
1[6. Registration of certain persons.-- Any prescribed person who is engaged in--
Form and Conditions of licence.--[Omitted by the Finance Act, 1992 (Act 18 of 1992), s. 113.]
From such date as may be specified in this behalf by the Central Government by notification in the Official Gazette, no person shall, except as provided by rules made under this Act, have in his possession 1[any goods specified in the Second Schedule] in excess of such quantity as may be prescribed for the purposes of this section as the maximum amount of such goods or of any variety of such goods which may be possessed at any one time by such a person.
1[(1) Whoever commits any of the following offences, namely:-- 2[(a) contravenes any of the provisions of Section 8 or of a rule made under clause (iii) or clause (xxvii) of sub-section (2) of Section 37;]
1[9A. Certain offences to be non-cognizable.--- 2[(1) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), offences under Section 9, except the offences referred to in subsection (1A), shall be non-cognizable within the meaning of that Code.
1[9AA. Offences by companies.-- (1) Where an offence under this Act has been committed by a company, every person who, at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:
1[9B. Power of Court to publish name, place of business, etc., of persons convicted under the Act.-- (1) Where any person is convicted under this Act for contravention of any of the provisions thereof, it shall be competent for the Court convicting the person to cause the name and place of business or residence of such person, nature of the contravention, the fact that the person has been so convicted and such other particulars as the Court may consider to be appropriate in the circumstances of the case, to be published at the expense of such person, in such newspapers or in such manner as the Court may direct.
1[9C. Presumption of culpable mental state.-- (1) In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the Court shall presume the existence of such mental state but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution.
1[9D. Relevancy of statements under certain circumstances.-- (1) A statement made and signed by a person before any Central Excise Officer of a gazetted rank during the course of any inquiry or proceeding under this Act shall be relevant, for the purpose of proving, in any prosecution for an offence under this Act, the truth of the facts which it contains,--
1[9E. Application of Section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958.-- (1) Nothing contained in Section 562 of the Code of Criminal Procedure, 1898 (5 of 1898)2 , or in the Probation of Offenders Act, 1958 (20 of 1958), shall apply to a person convicted of an offence under this Act unless that person is under eighteen years of age.
Any Court trying an offence under this Chapter may order the forfeiture to 1[Government] of any goods in respect of which the Court is satisfied that an offence under this Chapter has been committed, and may also order the forfeiture of any receptacles, packages or coverings in which such goods are contained and the animals, vehicles, vessels or other conveyances used in carrying the goods, and any implements or machinery used in the manufacture of the goods.
1[(1)] In respect of duty and any other sums of any kind payable to the Central Government under any of the provisions of this Act or of the rules made thereunder 2[including the amount required to be paid to the credit of the Central Government under Section 11-D], the officer empowered by the 3[Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)] to levy such duty or require the payment of such sums 4[may deduct or require any other Central Excise Officer or a proper officer referred to in Section 142 of the Customs Act, 1962 (52 of 1962) to deduct the amount so payable from any money owing to the person from whom such sums may be recoverable or due which may be in his hands or under his disposal or control or may be in the hands or under disposal or control of such other officer, or may recover the amount by attachment and sale of excisable goods belonging to such person; and if the amount payable is not so recovered he may prepare a certificate signed by him specifying the amount due from the person liable to pay the same and send it to the Collector of the district in which such person resides or conducts his business and the said Collector, on receipt of such certificate, shall proceed to recover from the said person the amount specified therein as if it were an arrear of land revenue:
1[11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded.-- (1) Where any duty of excise has not been levied or paid or has been short-levied or shortpaid or erroneously refunded, for any reason, other than the reason of fraud or collusion or any wilful misstatement or suppression of facts or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty,--
1[11AA. Interest on delayed payment of duty.-- (1) Notwithstanding anything contained in any judgment, decree, order or direction of the Appellate Tribunal or any court or in any other provision of this Act or the rules made thereunder, the person, who is liable to pay duty, shall, in addition to the duty, be liable to pay interest at the rate specified in sub-section (2), whether such payment is made voluntarily or after determination of the amount of duty under Section 11A.
1[11AC. Penalty for short-levy or non-levy of duty in certain cases.-- (1) The amount of penalty for non-levy or short-levy or non-payment or short-payment or erroneous refund shall be as follows--
1[11B. Claim for refund of 2[duty and interest, if any, paid on such duty].-- (1) Any person claiming refund of any 3[duty of excise and interest, if any, paid on such duty] may make an application for refund of such 2[duty and interest, if any, paid on such duty] to the Assistant 4[Principal Commissioner of Central Excise or Commissioner of Central Excise] 5[or Deputy 6[Principal Commissioner of Central Excise or Commissioner of Central Excise] before the expiry of 7[two years] 8[from the relevant date] 9[in such form 10[and manner]] as may be prescribed and the application shall be accompanied by such documentary or other evidence (including the documents referred to in Section 12-A) as the applicant may furnish to establish that the amount of 3[duty of excise and interest, if any, paid on such duty] in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such 2[duty and interest, if any, paid on such duty had not been passed on by him to any other person:
1[11-BB. Interest on delayed refunds.-- If any duty ordered to be refunded under sub-section (2) of Section 11-B to any applicant is not refunded within three months from the date of receipt of application under sub-section (1) of that section, there shall be paid to that applicant interest at such rate, 2[not below five per cent and not exceeding thirty per cent per annum as is for the time being fixed 3[by the Central Government, by notification in the Official Gazette,]] on such duty from the date immediately after the expiry of three months from the date of receipt of such application till the date of refund of such duty:
1[11C. Power not to recover duty of excise not levied or short-levied as a result of general practice.--- 2[(1)] Notwithstanding anything contained in this Act, if the Central Government is satisfied--
1[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.-- (1) Where an amount has been collected in excess of the duty assessed or determined and paid on any excisable goods under this Act or the rules made thereunder from the 2[buyer of such goods or from any person or where a person has collected any amount as representing duty of excise on any excisable goods which are wholly exempt or are chargeable to nil rate of duty, the person who is liable to pay such amount as determined under sub-section (3) of Section 11-D, shall, in addition to the amount, be liable to pay interest at such rate not below ten per cent, and not exceeding thirty-six percent per annum, as is for the time being fixed by the Central Government, by notification in the Official Gazette, from the first day of the month succeeding the month in which the amount ought to have been paid under this Act, but for the provisions contained in sub-section (3) of Section 11-D, till the date of payment of such amount:
1[11DDA. Provisional attachment to protect revenue in certain cases.-- (1) Where, during the pendency of any proceedings under Section 11A or Section 11D, the Central Excise Officer is of the opinion that for the purpose of protecting the interests of revenue, it is necessary so to do, he may, with the previous approval of the 1[Principal Commissioner of Central Excise or Commissioner of Central Excise], by order in writing, attach provisionally any property belonging to the person on whom notice is served under 3[* * *] Section 11A or sub-section (2) of Section 11D, as the case may be, in accordance with the rules made in this behalf under Section 142 of the Customs Act, 1962 (52 of 1962).
1[11E. Liability under Act to be first charge.-- Notwithstanding anything to the contrary contained in any Central Act or State Act, any amount of duty, penalty, interest, or any other sum payable by an assessee or any other person under this Act or the rules made thereunder shall, save as otherwise provided in Section 529A of the Companies Act, 1956 (1 of 1956), the Recovery of Debts Due to Banks and the Financial Institutions Act, 1993 (51 of 1993) 1[the Securitisation and Reconstruction of Financial Assets and the Enforcement of Security Interest Act, 2002 (54 of 2002) and the Insolvency and Bankruptcy Code, 2016], be the first charge on the property of the assessee or the person, as the case may be.]
12. Application of the provisions of Act 1[52 of 1962] to Central Excise Duties.-- The Central Government may, by notification in the Official Gazette, declare that any of the provisions of the 2[Customs Act, 1962 (52 of 1962)], relating to the levy of and exemption from customs duties, drawback of duty, warehousing, offences and penalties, confiscation, and procedure relating to offences and appeals shall, with such modifications and alterations as it may consider necessary or desirable to adapt them to the circumstances, be applicable in regard to like matters in respect of the duties imposed by Section 3 3[Section 3-A]:
1[12A. Price of goods to indicate the amount of duty paid thereon.-- Notwithstanding anything contained in this Act or any other law for the time being in force, every person who is liable to pay duty of excise on any goods shall, at the time of clearance of the goods, prominently indicate in all the documents relating to assessment, sales invoice, and other like documents, the amount of such duty which will form part of the price at which such goods are to be sold.]
1[12B. Presumption that the incidence of duty has been passed on to the buyer.-- Every person who has paid the duty of excise on any goods under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such duty to the buyer of such goods.
1[12C. Consumer Welfare Fund.-- (1) There shall be established by the Central Government a fund, to be called the Consumer Welfare Fund.
1[12D. Utilisation of the Fund.-- (1) Any money credited to the Fund shall be utilised by the Central Government for the welfare of the consumers in accordance with such rules as that Government may make in this behalf.
1[2[12E.] Powers of Central Excise Officers.---(1) A Central Excise Officer may exercise the powers and discharge the duties conferred or imposed under this Act on any other Central Excise Officer who is subordinate to him.
1[12F. Power of search and seizure.-- (1) Where the Joint 2[Principal Commissioner of Central Excise or Commissioner of Central Excise] or Additional 2[Principal Commissioner of Central Excise or Commissioner of Central Excise] or such other Central Excise Officer as may be notified by the Board has reasons to believe that any goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under this Act, are secreted in any place, he may authorise in writing any Central Excise Officer to search and seize or may himself search and seize such documents or books or things.
1[13. Power to arrest.--- Any Central Excise Officer not below the rank of Inspector of Central Excise may, with the prior approval of the 2[Principal Commissioner of Central Excise or Commissioner of Central Excise], arrest any person whom he has reason to believe to be liable to punishment under this Act or the rules made thereunder.]
(1) Any Central Excise Officer duly empowered by the Central Government in this behalf shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry which such officer is making for any of the purposes of this Act. 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.
1[14A. Special audit in certain cases.-- (1) If at any stage of enquiry, investigation or any other proceedings before him, any Central Excise Officer not below the rank of an Assistant 2[Principal Commissioner of Central Excise or Commissioner of Central Excise], having regard to the nature and complexity of the case and the interest of revenue, is of the opinion that the value has not been correctly declared or determined by a manufacturer or any person, he may, with the previous approval of the 3[Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise, direct such manufacturer or such person to get the accounts of his factory, office, depots, distributors or any other place, as may be specified by the said Central Excise Officer, audited by a 4[cost accountant or chartered accountant, nominated by the 3[Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise in this behalf.
1[14AA. Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc.--(1) If the 2[Principal Commissioner of Central Excise or Commissioner of Central Excise]
All officers of Police and Customs and all officers of Government engaged in the collection of land revenue, and all village officers are hereby empowered and required to assist the Central Excise Officers in the execution of this Act.
1[15A. Obligation to furnish information return.-- (1) Any person, being--
1[15B. Penalty for failure to furnish information return.-- If a person who is required to furnish an information return under Section 15-A fails to do so within the period specified in the notice issued under sub-section (3) thereof, the prescribed authority may direct that such person shall pay, by way of penalty, a sum of one hundred rupees for each day of the period during which the failure to furnish such return continues.]
[Owners or occupiers of land to report manufacture of contraband excisable goods].--- Omitted by Finance Act 2002 (20 of 2002), s. 137.
[Punishment for connivance at offences].--- Omitted by s. 137, ibid
All searches made under this Act or any rules made thereunder and all arrests made under this Act shall be carried out in accordance with the provisions of the Code of Criminal Procedure, 1898 (5 of 1898)2 , relating respectively to searches and arrests made under that Code.
Every person arrested under this Act shall be forwarded without delay to the nearest Central Excise Officer empowered to send persons so arrested to a Magistrate, or, if there is no such Central Excise Officer within a reasonable distance, to the officer-in-charge of the nearest police station.
The officer-in-charge of a police station to whom any person is forwarded under Section 19 1 shall, where the offence is noncognizable, either admit him to bail to appear before the Magistrate having jurisdiction, or in default of bail forward him in custody to such Magistrate.
(1) When any person is forwarded under Section 19 to a Central Excise Officer empowered to send persons so arrested to a Magistrate, the Central Excise Officer shall proceed to inquire into the charge against him.
Any Central Excise or other officer exercising powers under this Act or under the rules made thereunder who--
Any Central Excise Officer who ceases or refuses to perform or withdraws himself from the duties of his office, unless he has obtained the express written permission of the 1[Principal Commissioner of Central Excise or Commissioner of Central Excise], or has given to his superior officer two months' notice in writing of his intention or has other lawful excuse, shall on conviction before a Magistrate be punishable with imprisonment for a term which may extend to three months, or with fine which may extend to three months' pay, or with both.
1[23A. Definitions.--In this Chapter, unless the context otherwise requires,--
1[23B.[Vacancies, etc., not to invalidate proceedings].-- Omitted by Finance Act 2017 (7 of 2017), s. 113.]
1[23C. Application for advance ruling.-- (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and in such manner as may be prescribed, stating the question on which the advance ruling is sought.
1[23D. Procedure on receipt of application.--- (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the 2[Principal Commissioner of Central Excise or Commissioner of Central Excise] and, if necessary, call upon him to furnish the relevant records:
1[23E. Applicability of advance ruling.-- (1) The advance ruling pronounced by the Authority under Section 23D shall be binding only--
1[23F. Advance ruling to be void in certain circumstances.--(1) Where the Authority finds, on a representation made to it by the 2[Principal Commissioner of Central Excise or Commissioner of Central Excise] or otherwise, that an advance ruling pronounced by it under sub-section (6) of 3[Section 23D] has been obtained by the applicant by fraud or misrepresentation of facts, it may, by order, declare such ruling to be void ab initio and thereupon all the provisions of this Act shall apply (after excluding the period beginning with the date of such advance ruling and ending with the date of order under this sub-section) to the applicant as if such advance ruling had never been made.
1[23G. Powers of Authority.--(1) The Authority shall, for the purpose of exercising its powers regarding discovery and inspection, enforcing the attendance of any person and examining him on oath, issuing commissions and compelling production of books of account and other records, have all the powers of a civil court under the Code of Civil Procedure, 1908.
1[23H. Procedure of Authority.--The Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers under this Act.]
1[2[23I. Transitional provision.--On and from the date on which the Finance Bill, 2017 receives the assent of the President, every application and proceeding pending before the erstwhile Authority for Advance Rulings (Central Excise, Customs and Service Tax) shall stand transferred to the Authority from the stage at which such application or proceeding stood as on the date of such assent.]]
[24. [Penalties for carrying excisable goods in certain vessels].--Omitted by Finance Act 2002 (20 of 2002), s. 139 (w.e.f. 11-5-2002).
[Exceptions].-- Omitted by s. 139, ibid. (w.e.f. 11-5-2002).
[Power of stoppage, search and arrest.]-- Omitted by s. 139, ibid. (w.e.f. 11-5-2002).
[Penalties for resisting officer.]-- Omitted by s. 139, ibid. (w.e.f. 11-5-2002).
[Confiscation of vessel and cargo.]-- Omitted by s. 139, ibid. (w.e.f. 11-5-2002).
[Jurisdiction.]-- Omitted by s. 139, ibid. (w.e.f. 11-5-2002).
[Power to exempt from operation of this Chapter.-- Omitted by s. 139, ibid. (w.e.f. 11-5-2002).]
1[31. Definitions.--In this Chapter, unless the context otherwise requires.--
1[32. Customs and Central Excise Settlement Commission.--(1) The Central Government shall, by notification in the Official Gazette, constitute a Commission to be called 2[the Customs, Central Excise and Service Tax Settlement Commission] for the settlement of cases under this Chapter and Chapter XIV-A of the Customs Act, 1962.
2[32A. Jurisdiction and powers of Settlement Commission.-- (1) Subject to the other provisions of this Chapter, the jurisdiction, powers and authority of the Settlement Commission may be exercised by Benches thereof.
1[32B. Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances.--(1) In the event of the occurrence of any vacancy in the office of the Chairman by reason of his death, resignation or otherwise, the Vice-Chairman or 2[the Member] as the Central Government may, by notification in the Official Gazette, authorise in this behalf, shall act as the Chairman until the date on which a new Chairman, appointed in accordance with the provisions of this Chapter to fill such vacancy, enters upon his office.
1[32C. Power of Chairman to transfer cases from one Bench to another.---On the application of the assessee or the Chief Commissioner or 2[Principal Commissioner of Central Excise or Commissioner of Central Excise] and after giving notice to them, and after hearing such of them as he may desire to be heard, or on his own motion without such notice, the Chairman may transfer any case pending before one Bench, for disposal, to another Bench.]
1[32D. Decision to be by majority.---If the Members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but if the Members are equally divided, they shall state the point or points on which they differ, and make a reference to the Chairman who shall either hear the point or points himself or refer the case for hearing on such point or points by one or more of the other Members of the Settlement Commission and such point or points shall be decided according to the opinion of the majority of the Members of the Settlement Commission who have heard the case, including those who first heard it.]
1[32E. Application for settlement of cases.-- 2](1) An assessee may, in respect of a case relating to him, make an application, before adjudication, to the Settlement Commission to have the case settled, in such form and in such manner as may be prescribed and containing a full and true disclosure of his duty liability which has not been disclosed before the Central Excise Officer having jurisdiction, the manner in which such liability has been derived, the additional amount of excise duty accepted to be payable by him and such other particulars as may be prescribed including the particulars of such excisable goods in respect of which he admits short levy on account of misclassification, under-valuation, inapplicability of exemption notification or CENVAT credit 3[or otherwise] and any such application shall be disposed of in the manner hereinafter provided:
2[3[32F. Procedure on receipt of an application under Section 32E.--(1) On receipt of an application under 3[* * *] Section 32E, the Settlement Commission shall, within seven days from the date of receipt of the application, issue a notice to the applicant to explain in writing as to why the application made by him should be allowed to be proceeded with, and after taking into consideration the explanation provided by the applicant, the Settlement Commission, shall, within a period of fourteen days from the date of the notice, by an order, allow the application to be proceeded with, or reject the application as the case may be, and the proceedings before the Settlement Commission shall abate on the date of rejection:
1[32G. Power of Settlement Commission to order provisional attachment to protect revenue.-- Where, during the pendency of any proceeding before it, the Settlement Commission is of the opinion that for the purpose of protecting the interests of revenue it is necessary so to do, it may, by order, attach provisionally any property belonging to the applicant in the manner as may be prescribed.
1[32H. ]Power of Settlement Commission to reopen completed proceedings.--Omitted by Finance Act 2015 (Act 20 of 2015), s. 100. ]
1[32I. Powers and procedure of Settlement Commission.--(1) In addition to the powers conferred on the Settlement Commission under this Chapter, it shall have all the powers which are vested in a Central Excise Officer under this Act or the rules made thereunder.
1[32J. Inspection, etc., of reports.--No person shall be entitled to inspect, or obtain copies of, any report made by any Central Excise Officer to the Settlement Commission; but the Settlement Commission may, in its discretion furnish copies thereof to any such person on an application made to it in this behalf and on payment of the prescribed fee:
1[32K. Power of Settlement Commission to grant immunity from prosecution and penalty.--The Settlement Commission may, if it is satisfied that any person who made the application for settlement under Section 32E has cooperated with the Settlement Commission in the proceedings before it and has made a full and true disclosure of his duty liability, grant to such person, subject to such conditions as it may think fit to impose, immunity from prosecution for any offence under this Act 2[and also either wholly or in part from the imposition of any penalty and fine under this Act, with respect to the case covered by the settlement:
1[32L. Power of Settlement Commission to send a case back to the Central Excise Officer.--(1) The Settlement Commission may, if it is of opinion that any person who made an application for settlement under Section 32E has not cooperated with the Settlement Commission in the proceedings before it, send the case back to the Central Excise Officer having jurisdiction who shall thereupon dispose of the case in accordance with the provisions of this Act as if no application under Section 32E had been made.
1[32M. Order of settlement to be conclusive.--Every order of settlement passed under sub-section 2[(5)] of Section 32-F shall be conclusive as to the matters stated therein and no matter covered by such order shall, save as otherwise provided in this Chapter, be reopened in any proceeding under this Act or under any other law for the time being in force.]
1[32N. Recovery of sums due under order of settlement.--Any sum specified in an order of settlement passed under sub-section 2[(5)] of Section 32-F may, subject to such conditions if any, as may be specified therein, be recovered, and any penalty for default in making payment of such sum may be imposed and recovered as sums due to the Central Government in accordance with the provisions under Section 11 by the Central Excise Officer having jurisdiction over the person who made the application for settlement under Section 32E.]
1[32O. Bar on subsequent application for settlement in certain cases.-- 2[(1)] 3[Where, 4[* * *]]--
1[32P. Proceedings before Settlement Commission to be judicial proceedings.--Any proceedings under this Chapter before the Settlement Commission shall be deemed to be a judicial proceeding within the meaning of Sections 193 and 228, and for the purposes of Section 196 of the Indian Penal Code.]
1[32PA. Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission.-- Omitted by Finance Act 2007 (22 of 2007), s. 129 (w.e.f. 1-6-2007).
Power of adjudication.-- 1[Where under this Act or by the rules made thereunder] anything is liable to confiscation or any person is liable to a penalty, such confiscation or penalty may be adjudged--
1[33A. Adjudication procedure.--(1) The adjudicating authority shall, in any proceeding under this chapter or any other provision of this Act, give an opportunity of being heard to a party in a proceeding, if the party so desires.
Wherever confiscation is adjudged under this Act or the rules made thereunder, the officer adjudging it, shall give the owner of the goods an option to pay in lieu of confiscation such fine as the officer thinks fit.
1[34A. Confiscation or penalty not to interfere with other punishments.--No confiscation made or penalty imposed under the provisions of this Act or of any rule made thereunder shall prevent the infliction of any other punishment to which the person affected thereby is liable under the provisions of this Act or under any other law.]
1[35. Appeals to 2[Commissioner (Appeals).--(1) Any person aggrieved by any decision or order passed under this Act by a Central Excise Officer, lower in rank than a 3[Principal Commissioner of Central Excise or Commissioner of Central Excise], may appeal to the 3[Principal Commissioner of Central Excise or Commissioner of Central Excise] (Appeals) [hereafter in this Chapter referred to as the 2[Commissioner (Appeals)]] 4[within sixty days] from the date of the communication to him of such decision or order:
1[35A. Procedure in appeal.--(1) The 2[Commissioner (Appeals)] shall give an opportunity to the appellant to be heard, if he so desires.
1[35B. Appeals to the Appellate Tribunal.--
(1) Any person aggrieved by any of the following orders
may appeal to the Appellate Tribunal against such order--
(a) a decision or order passed by the 2[Principal Commissioner of Central Excise or Commissioner
of Central Excise] as an adjudicating authority;
(b) an order passed by the 3[Commissioner (Appeals)] under Section 35-A;
(c) an order passed by the Central Board of Excise and Customs constituted under the Central
Boards of Revenue Act, 1963 (54 of 1963) (hereafter in this Chapter referred to as the Board) or the
Appellate 3[Principal Commissioner of Central Excise or Commissioner of Central Excise under
Section 35, as it stood immediately before the appointed day;
(d) an order passed by the Board or the 4[Principal Commissioner of Central Excise or
Commissioner of Central Excise], either before or after the appointed day, under Section 35-A, as it
stood immediately before that day:
5[Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not
have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order
relates to,--
(a) a case of loss of goods, where the loss occurs in transit from a factory to a warehouse or to
another factory, or from one warehouse to another, or during the course of processing of the goods in
a warehouse or in storage, whether in a factory or in a warehouse;
(b) a rebate of duty of excise on goods exported to any country or territory outside India or on
excisable materials used in the manufacture of goods which are exported to any country or territory
outside India;
(c) goods exported outside India (except to Nepal or Bhutan) without payment of duty;
6[(d) credit of any duty allowed to be utilised towards payment of excise duty on final products
under the provisions of this Act or the rules made thereunder and such order is passed by the
Commissioner (Appeals) on or after the date appointed under Section 109 of the Finance (No. 2) Act,
1998:]
Provided further that the Appellate Tribunal may, in its discretion, refuse to admit an appeal in
respect of an order referred to in clause (b) or clause (c) or clause (d) where--
(i) in any disputed case, other than a case where the determination of any question having a relation
to the rate of duty of excise or to the value of goods for purposes of assessment is in issue or is one of
the points in issue, the difference in duty involved or the duty involved; or
(ii) the amount of fine or penalty determined by such order, does not exceed 6[two lakh rupees].
7[(1A) Every appeal against any order of the nature referred to in the first proviso to sub-section (1),
which is pending immediately before the commencement of Section 47 of the Finance Act, 1984, before the Appellate Tribunal and any matter arising out of, or connected with, such appeal and which is so pending
shall stand transferred on such commencement to the Central Government, and the Central Government
shall deal with such appeal or matter under Section 35-EE as if such appeal or matter were an application
or a matter arising out of an application made to it under that section.]
8[(1B) (i) The Central Board of Excise and Customs constituted under the Central Boards of Revenue
Act, 1963 (54 of 1963) may, 7[by order], constitute such Committees as may be necessary for the purposes
of this Act.
(ii) Every Committee constituted under clause (i) shall consist of two 8[Principal Chief Commissioner
of Central Excise or Chief Commissioner of Central Excise] or two 12[Principal Commissioner of Central
Excise or Commissioner of Central Excise], as the case may be.]
9[(2)
10[The Committee of Commissioners of Central Excise may, if it is] is of opinion that an order
passed by the Appellate 11[Principal Commissioner of Central Excise or Commissioner of Central Excise]
under Section 35, as it stood immediately before the appointed day, or the 3[Commissioner (Appeals)] under
Section 35-A, is not legal or proper, direct any Central Excise Officer authorised by him in this behalf
(hereafter in this Chapter referred to as the authorised officer) to appeal 13[on its behalf] to the Appellate
Tribunal against such order.]
14[Provided that where the Committee of 16[Principal Commissioner of Central Excise or Commissioner
of Central Excise] differs in its opinion regarding the appeal against the order of the Commissioner
(Appeals), it shall state the point or points on which it differs and make a reference to the
jurisdictional 17[Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise]
who shall, after considering the facts of the order, if is of the opinion that the order passed by the
Commissioner (Appeals) is not legal or proper, direct any Central Excise Officer to appeal to the Appellate
Tribunal against such order.
Explanation.--For the purposes of this sub-section, "jurisdictional Chief Commissioner" means
the 17[Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise] having
jurisdiction over the adjudicating authority in the matter.]
(3) Every appeal under this section shall be filed within three months from the date on which the order
sought to be appealed against is communicated to the 18[Principal Commissioner of Central Excise or
Commissioner of Central Excise], or, as the case may be, the other party preferring the appeal.
(4) On receipt of notice that an appeal has been preferred under this section, the party against whom
the appeal has been preferred may, notwithstanding that he may not have appealed against such order or
any part thereof, file, within forty-five days of the receipt of the notice, a memorandum of cross-objections
verified in the prescribed manner against any part of the order appealed against and such memorandum
shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in
sub-section (3).
(5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of crossobjections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is
satisfied that there was sufficient cause for not presenting it within that period.
19[(6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the
prescribed manner and shall, irrespective of the date of demand of duty and interest or of levy of penalty in
relation to which the appeal is made, be accompanied by a fee of,--
(a) where the amount of duty and interest demanded and penalty levied by any Central Excise
Officer in the case to which the appeal relates is five lakh rupees or less, one thousand rupees;
(b) where the amount of duty and interest demanded and penalty levied by any Central Excise
Officer in the case to which the appeal relates is more than five lakh rupees but not exceeding fifty lakh
rupees, five thousand rupees;
(c) where the amount of duty and interest demanded and penalty levied by any Central Excise
Officer in the case to which the appeal relates is more than fifty lakh rupees, ten thousand rupees:
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).
(7) Every application made before the Appellate Tribunal,--
(a) in an appeal 20[* * *] for rectification of mistake or for any other purpose; or
(b) for restoration of an appeal or an application,
shall be accompanied by a fee of five hundred rupees:
Provided that no such fee shall be payable in the case of an application filed by or on behalf of
the 21[Principal Commissioner of Central Excise or Commissioner of Central Excise] under this
sub-section.]]
1[35-C. Orders of Appellate Tribunal.--(1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the authority which passed such decision or order with such directions as the Appellate Tribunal may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary.
1[35D. Procedure of Appellate Tribunal.--(1) The provisions of sub-sections (1), (2), (5) and (6) of Section 129-C of the Customs Act, 1962 (52 of 1962), shall apply to the Appellate Tribunal in the discharge of its functions under this Act as they apply to it in the discharge of its functions under the Customs Act, 1962 (52 of 1962).
1[35E. Powers of 2[Committee of 3[Principal Chief Commissioner of Central Excise or Chief Commissioners of Central Excise] or 4[Principal Commissioner of Central Excise or Commissioners of Central Excise]] to pass certain orders.--(1) The 2[Committee of 3[Principal Chief Commissioners of Central Excise or Commissioner of Central Excise]] or may, of its own motion, call for and examine the record of any proceeding in which a 4[Principal Commissioner of Central Excise or Commissioner of Central Excis]] as an adjudicating authority has passed any decision or order under this Act for the purpose of satisfying itself as to the legality or propriety of any such decision or order and may, by order, direct such 5[Commissioner 6[or any other Commissioner]] to apply to the Appellate Tribunal 7[or, as the case may be, the Customs and Excise Revenues Appellate Tribunal established under Section 3 of the Customs and Excise Revenues Appellate Tribunal Act, 1986] for the determination of such points arising out of the decision or order as may be specified by the 2[Committee of 3[Principal Chief Commissioners of Central Excise or Commissioner of Central Excise]] in its order:
1[35EA. Powers of revision of Board or 2[Principal Commissioner of Central Excise or Commissioner of Central Excise] in certain cases.--(1) The Board may, of its own motion or on the application of any aggrieved person or otherwise, call for and examine the record of any proceeding in which a 2[Principal Commissioner of Central Excise or Commissioner of Central Excise] has passed any decision or order not being a decision or order passed under sub-section (2) of this section] of the nature referred to in sub-section (5) of Section 35-E for the purpose of satisfying itself as to correctness, legality or propriety of such decision or order and may pass such order thereon as it thinks fit.
@@1[2[35EE. Revision by Central Government.-- (1) The Central Government may, on the application of any person aggrieved by any order passed under Section 35-A, where the order is of the nature referred to in the first proviso to sub-section (1) of Section 35-B, annul or modify such order:
1[2[35F. Deposit of certain percentage of duty demanded or penalty imposed before filing appeal.-- The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal--
1[2[35FF. Interest on delayed refund of amount deposited under Section 35F.--Where an amount deposited by the appellant under Section 35F is required to be refunded consequent upon the order of the appellate authority, there shall be paid to the appellant interest at such rate, not below five per cent and not exceeding thirty-six per cent per annum as is for the time being fixed by the Central Government, by notification in the Official Gazette, on such amount from the date of payment of the amount till, the date of refund of such amount:
1[35G. Appeal to High Court].-- Omitted by The National Tax Tribunal Act, 2005 (Act 49 of 2005), s. 30 and Sch., Pt. VII-6 (w.e.f. 28-12-2005).
1[35H. Application to High Court.]--- Omitted by ibid, s. 30 and Sch., Pt. VII-6 (w.e.f. 28-12-2005).
1[35I. Power of High Court or Supreme Court to require statement to be amended.]--- Omitted by The National Tax Tribunal Act, 2005 (Act 49 of 2005), s. 30 and Sch., Pt. VII-6 (w.e.f. 28-12-2005).
1[35J. Case before High Court to be heard by not less than two judges.]--- Omitted by ibid, s. 30 and Sch., Pt. VII-6 (w.e.f. 28-12-2005).
1[35K. Decision of High Court or Supreme Court on the case stated.--(1) The 2[* * *] Supreme Court hearing any such case shall decide the questions of law raised therein and shall deliver its judgment thereon containing the grounds on which such decision is founded and a copy of the judgment shall be sent under the seal of the Court and the signature of the Registrar to the Appellate Tribunal which shall pass such orders as are necessary to dispose of the case in conformity with such judgment.
1[35L. Appeal to Supreme Court.-- 2[(1) An appeal shall lie to the Supreme Court from--
1[35M. Hearing before Supreme Court.--(1) The provisions of the Code of Civil Procedure, 1908, (5 of 1908) relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under Section 35L as they apply in the case of appeals from decrees of a High Court:
1[35N. Sums due to be paid notwithstanding reference, etc.--Notwithstanding that a reference has been made to the High Court or the Supreme Court or an appeal has been preferred to the Supreme Court 1[under this Act before the commencement of the National Tax Tribunal Act, 2005], sums due to the Government as a result of an order passed under sub-section (1) of Section 35C shall be payable in accordance with the order so passed.]
1[35O. Exclusion of time taken for copy.--In computing the period of limitation prescribed for an appeal or application under this Chapter, the day on which the order complained of was served, and if the party preferring the appeal or making the application was not furnished with a copy of the order when the notice of the order was served upon him, the time requisite for obtaining a copy of such order shall be excluded.]
1[35P. Transfer of certain pending proceedings and transitional provisions.--(1) Every appeal which is pending immediately before the appointed day before the Board under Section 35, as it stood immediately before that day, and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on that day to the Appellate Tribunal and the Appellate Tribunal may proceed with such appeal or matter from the stage at which it was on that day:
1[35Q. Appearance by authorised representative.--(1) Any person who is entitled or required to appear before a Central Excise Officer or the Appellate Tribunal in connection with any proceedings under this Act, otherwise than when required under this Act to appear personally for examination on oath or affirmation, may, subject to the other provisions of this section, appear by an authorised representative.
1[2[35R. Appeal not to be filed in certain cases.--(1) The Central Board of Excise and Customs may, from time to time, issue orders or instructions or directions fixing such monetary limits, as it may deem fit, for the purposes of regulating the filing of appeal, application, revision or reference by the Central Excise Officer under the provisions of this chapter.
In this Chapter--
1[36A. Presumption as to documents in certain cases.--Where any document is produced by any person or has been seized from the custody or control of any person, in either case, under this Act or under any other law and such document is tendered by the prosecution in evidence against him or against him and any other person who is tried jointly with him, the Court shall,--
1[36B. Admissibility of microfilms, facsimile copies of documents and computer printouts as documents and as evidence.--(1) Notwithstanding anything contained in any other law for the time being in force,--
(1) The Central Government may make rules to carry into effect the purposes of this Act.
1[37B. Instructions to Central Excise Officers.--The Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), may, if it considers it necessary or expedient so to do for the purpose of uniformity in the classification of excisable goods or with respect to levy of duties of excise on 2[such goods or for the implementation of any other provision of this Act], issue such orders, instructions and directions to the Central Excise Officers as it may deem fit, and such officers and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the said Board:
1[37C. Service of decisions, orders, summons, etc.--(1) Any decision or order passed or any summons or notices issued under this Act or the rules made thereunder, shall be served,--
1[37D. Rounding off of duty, etc.--The amount of duty, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise it shall be ignored.]
1[37E. Publication of information respecting persons in certain cases.--(1) If the Central Government is of opinion that it is necessary or expedient in the public interest to publish the names of any person and any other particulars relating to any proceedings or prosecutions under this Act in respect of such person, it may cause to be published such names and particulars in such manner as if thinks fit.
1[38. Publication of rules and notifications and laying of rules before Parliament.--(1) All rules made and notifications issued under this Act shall be published in the Official Gazette. 2[(2) Every rule made under this Act, every notification issued under 3[Section 3A, 4[Section 3C] Section 4A,] sub-section (1) of Section 5A, 5[Section 5B] and Section 11C and every order made under sub-section (2) of Section 5A, other than an order relating to goods of strategic, secret, individual or personal nature, shall be laid, as soon as may be after it is made or issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session, or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or notification or order, or both Houses agree that the rule should not be made or notification or order should not be issued or made, the rule or notification or order shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification or order.]]
1[38A. Effect of amendments, etc. of rules, notifications or orders.--Where any rule, notification or order made or issued under this Act or any notification or order issued under such rule, is amended, repealed, superseded or rescinded, then, unless a different intention appears, such amendment, repeal, supersession or rescinding shall not--
]Rep. by the Repealing and Amending Act, 1947 (2 of 1948), S. 2 and Sch.]
1[40. Protection of action taken under the Act.--(1) No suit, prosecution or other legal proceeding shall lie against the Central Government or any officer of the Central Government or a State Government for anything which is done, or intended to be done, in good faith, in pursuance of this Act or any rule made thereunder.