The Central Excise Act 1944

(As Amended By Finance Act, 2025)

CHAPTER-I  : PRELIMINARY
Section 1 Short title, extent and commencement.
Section 2 Definitions.
Section2A References of certain expressions.

CHAPTER-II : LEVY AND COLLECTION OF DUTY
Section 3 Duties specified in the First Schedule  and the Second Schedule to the Central Excise Tariff Act, 1985 to be levied 
Section 3A Power of Central Government to change Excise Duty on the basis of capacity of production in respect of notified goods.
Section 3B Emergency power of Central Government to increase duty of excise.
Section 3C Power of Central Government to amend Fourth Schedule.
Section 4 Valuation of excisable goods for purposes of charging of duty of excise.
Section 4A Valuation of excisable goods with reference to retail sale price.
Section 5 Remission of duty on goods found deficient in quantity.
Section 5A Power to grant exemption from duty of excise.
Section 5B Non reversal of Cenvat Credit
Section 6 Registration of certain persons.
Section 7 Omitted w.e.f. 14.05.1992
Section 8 Restriction on possession of excisable goods.
Section 9 Offences and penalties
Section 9A Certain offences to be non-cognizable.
Section 9AA Offences by companies.
Section 9B Power of Court to publish name/ place of business, etc., of persons convicted under the Act.
Section 9C Presumption of culpable mental state.
Section 9D Relevancy of statements under certain circumstances.
Section 9E Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958.
Section 10 Power of Courts to order forfeiture.
Section 11 Recovery of sums due to Government.
Section 11A Recovery of duties not-levied or not-paid or short-levied or short-paid or erroneously refunded.
Section 11AA Interest on delayed payment of duty.
Section 11AC Penalty for short-levy or non-levy of duty in certain cases.
Section 11B Claim for refund of duty and interest, if any, paid on such duty.
Section 11BB Interest on delayed refunds.
Section 11C Power not to recover duty of excise not-levied or short-levied as a result of general practice.
Section 11D Duties of excise collected from the buyer to be deposited with the Central Government.
Section 11DD Interest on the amounts collected in excess of the duty.
Section 11DDA Provisional attachment to protect revenue in certain cases.
Section 11E Liability under Act to be first charge
Section 12 Application of the provisions of Act [No. 52 of 1962] to Central Excise Duties.

                                                    CHAPTER - IIA  :  INDICATING AMOUNT OF DUTY IN THE PRICE OF GOODS, ETC. FOR PURPOSE OF REFUND AND CREDITING CERTAIN AMOUNTS TO THE FUND
Section 12A Price of goods to indicate the amount of duty paid thereon
Section 12B Presumption that the incidence of duty has been passed on to the buyer.
Section 12C Consumer Welfare Fund.
Section 12D Utilisation of the Fund.

CHAPTER - III  :  POWERS AND DUTIES OF OFFICERS AND LANDHOLDERS
Section 12E Powers of Central Excise Officers.
Section 12F Power of search and seizure.
Section 13 Power to arrest
Section 14 Power to summon persons to give evidence and produce documents in inquiries under this Act.
Section 14A Special audit in certain cases.
Section 14AA Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc.
Section 15 Officers required to assist Central Excise Officers.
Inserted[Section 15A] Obligation to furnish information return.
Inserted[Section 15B] Penalty for failure to furnish information return.
Section 16 Omitted w.e.f. 11-5-2002
Section 17 Omitted w.e.f. 11-5-2002
Section 18 Searches and arrests how to be made.
Section 19 Disposal of persons arrested.
Section 20 Procedure to be followed by officer-in-charge of police station.
Section 21 Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under section 19.
Section 22 Vexatious search, seizure, etc. by Central Excise Officers.
Section 23 Failure of Central Excise Officer in duty.

CHAPTER - IIIA  :  ADVANCE RULINGS
Section 23A Definitions.

Section 23B

Omitted

 Vacancies etc., not to invalidate proceedings.
Section 23C Application for advance ruling
Section 23D Procedure on receipt of application.
Section 23E Applicability of advance ruling.
Section 23F Advance ruling to be void in certain circumstances.
Section 23G Powers of Authority.
Section 23H Procedure of Authority.
Section 23I Transitional provision

CHAPTER - IV  :  TRANSPORT BY SEA
Section 24  Omitted w.e.f. 1.03.02
Section 25 Omitted w.e.f. 1.03.02
Section 26 Omitted w.e.f. 1.03.02
Section 27 Omitted w.e.f. 1.03.02
Section 28 Omitted w.e.f. 1.03.02
Section 29 Omitted w.e.f. 1.03.02
Section 30 Omitted w.e.f. 1.03.02

CHAPTER - V  :  SETTLEMENT OF CASES
Section 31 Definitions
Section 31A Interim Board for Settlement
Section 32 Customs and Central Excise Settlement Commission.
Section 32A Jurisdiction and powers of Settlement Commission.
Section 32B Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances.
Section 32C Power of Chairman to transfer cases from one Bench to another.
Section 32D Decision to be by majority.
Section 32E Application for settlement of cases.
Section 32F Procedure on receipt of an application under section 32E.
Section 32G Power of Settlement Commission to order provisional attachment to protect revenue.
Section 32H Power of settlement Commission to reopen completed proceedings.
Section 32I Powers and procedure of Settlement Commissions.
Section 32J Inspection, etc., of reports.
Section 32K Power of Settlement commission to grant immunity from prosecution and penalty.
Section 32L Power of Settlement Commission to send a case back to the Central Excise Officer.
Section 32M Order of settlement to be conclusive.
Section 32N Recovery of sums due under order of settlement
Section 32-O Bar on subsequent application for settlement in certain cases
Section 32P Proceedings before Settlement Commission to be judicial proceedings.
Section 32PA Omitted w.e.f. 01.06.2007

CHAPTER - VI  :  ADJUDICATION OF CONFISCATIONS AND PENALTIES
Section 33 Power of adjudication.
Section 33A Adjudication procedure
Section 34 Option to pay fine in lieu of confiscation.
Section 34A Confiscation or penalty not to interfere with other punishments.

CHAPTER - VIA  :  APPEALS
Section 35 Appeals to Commissioner (Appeals).
Section 35A Procedure in appeal.
Section 35B Appeals to the Appellate Tribunal.
Section 35C Orders of Appellate Tribunal.
Section 35D Procedure of Appellate Tribunal.
Section 35E Powers of Committee or Chief Commissioners of Central Excise or Commissioners of Central Excise to pass certain orders.
Section 35EA Omitted
Section 35EE Revision by Central Government.
Substituted[Section 35F]

Deposit of certain percentage of duty demanded or penalty imposed before filing appeal.
[helldodold[Section 35F] Deposit, pending appeal, of duty demanded or penalty levied.]helldod]
Substituted Section 35FF

Interest on delayed refund of amount deposited under section 35F.
[helldodold[Section 35FF] Interest on delayed refund of amount deposited under the proviso to section 35 F.]helldod]
Section 35G Appeal  to High Court.
Section 35H Application to High Court.
Section 35-I Power of High Court or Supreme Court to require statement to be amended.
Section 35J Case before High Court to be heard by not less than two judges.
Section 35K Decision of High Court or Supreme Court on the case stated.
Section 35L Appeal to the Supreme Court.
Section 35M Hearing before Supreme Court.
Section 35N Sums due to be paid notwithstanding reference, etc.
Section 35O Exclusion of time taken for copy.
Section 35P Transfer of certain pending proceedings and transitional provisions.
Section 35Q Appearance by authorised representative.
Section 35R Appeal not to be filed in certain cases.
Section 36 Definitions.

CHAPTER - VIB  :  PRESUMPTION AS TO DOCUMENTS
Section 36A Presumption as to documents in certain cases.
Section 36B Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence.

CHAPTER - VII  :  SUPPLEMENTAL PROVISIONS
Section 37 Power of Central Government to make rules.
Section 37A Delegation of Powers.
Section 37B Instructions to Central Excise Officers. 
Section 37C Service of decisions, orders, summons, etc.
Section 37D Rounding off of duty, etc.
Section 37E Publication of information respecting persons in certain cases.
Section 38 Publication of rules and notifications and laying of rules before Parliament.
Section 38A Effect of amendments, etc., of rules, notifications or orders.
Section 38B Savings of references to Chapter, heading, subheading and tariff item in Central Excise Tariff Act, 1985.
Section 39 Repeal of enactments.
Section 40 Protection of action taken under the Act.

SCHEDULES
The First Schedule Omitted by Section 4 of Central Excise Tariff Act 1985 
The Second Schedule See Section 8 (Tobacco)
The Third Schedule See Section 2(f)(iii)
The Fourth Schedule See section 2 (d) and 2 (f) (ii)