Central excise act 1944 pdf files

Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of gst issued click here. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Central excise or two commissioners of central excise, as the case may be. Power to summon persons to give evidence and produce documents. Power to summon persons to give evidence and produce documents in inquiries under this act. Section 2d of central excise act, 1944 defines excisable goods. Section 35f of central excise act, 1944 caclubindia. Cbec exempt excise duty on goods in fourth schedule to. For purpose of subsection 1, the central excise officer shall be entitled to use all the materials and other information produced by the assessee before the settlement commission or the result of the inquiry held or evidence recorded by the settlement commission. Central excise act, 1944 the central excise act, 1944 1. Appellate tribunal may file an appeal to the high court and such appeal. Jul 10, 2015 considering the fact that amendment in law has to be prospective unless made retrospective in express terms the disputelis which was created before 01. Appeals, presumptionastodocuments, supplemental provisions, customs excise. Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, india.

Full text containing the act, central excise act, 1944, with all the sections, schedules. Nontarrif central excise circulars central excise instruction central excise manual. An act to consolidate and amend the law relating to central duties of excise chapter v settlement of cases section 31. Government of india ministry of finance department of revenue notification no. Chapter ii recovery of arrears comptroller and auditor. Central excise act 1944 chapters from chapter i vii. Whereas it is expedient to consolidate and amend the law relating to central duties of excise on goods manufactured or produced in certain parts of india. In this chapter, unless the context otherwise requires. In this chapter, unless the context otherwise requires, a activity means production or manufacture of goods. Provided that the amount of duty of excise as determined by the 99. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. Buy the central excise act, 1944 by pdf online from company secretary.

Commissioner of central excise under section 35, as it stood immediately before the appointed day. In exercise of the powers conferred by sections 6,12 and 37 of the central excises and salt act, 1944 1 of 1944, the central government is pleased to apply in the adapted form set out below certain provisions of the sea customs act, 1878 viii of 1878, and to make the following rules for. If dues remain unrecovered even after taking action under section 11 of central excise act, 1944, action is to be taken under provisions of section 142. Recovery under section 11a of central excise act, 1944 the mischievous heading of section 11a of the central excise act, 1944 which reads as recovery of duties not levied or not paid or shortlevied or shortpaid or erroneously refunded generally leads to the misconception that all the central excise duties not levied or not paid or shortlevied or shortpaid or erroneously refunded are.

Download free sample and get upto 30% off on mrprental. Central excise act, 1944 bare acts law library advocatekhoj. Account books, registers, writing pads and file folders. Central board of excise and customs home page of central. Central excise act 1944 section 35ff citation 37183 bare.

In this chapter, unless the context otherwise requires, a assessee means any person who is liable for payment of excise duty assessed under this act or any other act and includes. Section 11ac of the central excise act, 1944 penalty for shortlevy or nonlevy of duty in certain cases period 172000 to 32004 whether penal provision of section 11ac would come into play only after an order is passed under section 11a2 with finding that escaped duty was result of deception by assessee by adopting a means as. Section 11 of the central excise act, 1944, empowers central excise officers to take action for recovery of arrears and pursuing the recovery with the assessee. During the past 65 years, the department had travelled a long way in the service of the nation and industry as well. Download the central excise act 1944section wise file in. Agent of owner of goods, factory, warehouse or establishment,organization or undertaking providing or rendering services to be deemed owner for certain purposes. Levy and collection of duty, indicating amount of duty in price of goods, powers and. Tax paid at the time of manufacture of some goods as per the government rules. Ivd central excises, dated the 28th february, 1944. These are section 4, which determines goods value for the purpose of charging of excise duty.

Central excise act 1944 provides the provision of levy and central tariff act 1985 provides for rate of duty. Instruction issued for implementation of decision to expedite pending refund claims. An explanation had been inserted in section 2d of the central excise act, 1944 vide finance act, 2008 to provide that goods include any article, material or substance which is capable of being bought and sold for a consideration and such goods shall be deemed to be marketable. Download the central excise act, 1944 by pdf online. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Appeals, presumptionastodocuments, supplementalprovisions, customs excise. The central excise act, 1944, indian bare acts at, a website for indian laws and bareacts, legal advice and law documents in india. Central excise act 1944 section 35b citation 37176 bare. Dec 15, 2011 today, im going to discuss such two sections of central excise act, 1944. This is the basic law related to the levy and collection of duties of central excise. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. Section 11ac of the central excise act, 1944 penalty.

Seeks to exempt duties of excise on goods falling within fourth schedule to central excise act, 1944, in excess of amount calculated at the rate of 50%. The central excise rules, 1944 josh and mak international. They both talk about valuation of goods, with detailed explanation. Ii a indicating amount of duty in the price of goods, etc.