CHAPTER I PRELIMINARY
CHAPTER II LEVY AND COLLECTION OF DUTY
3. Duties specified in 1st Schedule and the 2nd Schedule to the CETA, 1985
4 Valuation of excisable goods for the purposes of charging of duty of excise
4A Valuation of excisable goods with reference to retail sale price
5 Remission of duty on goods found deficient in quantity
5A Power to grant exemption from duty of excise
5B Non-reversal of CENVAT credit
6 Registration of certain persons
8 Restriction on possession of excisable goods
9A Certain offences to be non-cognizable
9B Power of Court to publish name/ place of business, etc., of persons convicted under the Act
9C Presumption of culpable mental state
9D Relevancy of statements under certain circumstances
10 Power of Courts to order forfeiture
11 Recovery of sums due to Government
11A Recovery of duties not-levied or not-paid or short-levied or short-paid or erroneously refunded
11AA Interest on delayed payment of duty
11AB Interest on delayed payment of duty
11AC Penalty for short-levy or non-levy of duty in certain cases
11BB Interest on delayed refunds
11C Power not to recover duty of excise not-levied or short-levied as a result of general practice
11D Duties of excise collected from die buyer to be deposited with the Central Government
11DD Interest on the amounts collected in excess of the duty
11DDA Provisional attachment to protect revenue in certain cases
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
12A Price of goods to indicate the amount of duty paid thereon
12B Presumption that the incidence of duty has been passed on to the buyer
Chapter III Powers and duties of Officers and Landholders
12E Powers of Central Excise Officers
14 Power to summon persons to give evidence and produce documents in inquiries under this Act
14A Special audit in certain cases
15 Officers required to assist Central Excise Officers
18 Searches and arrests how to be made
19 Disposal of persons arrested
20 Procedure to be followed by officer-in-charge of police station
22 Vexatious search, seizure, etc., by Central Excise Officers
Chapter IIIA Advance Rulings
23B Vacancies etc., not to invalidate proceedings
23C Application for advance ruling
23D Procedure on receipt of application
23E Applicability of advance ruling
Chapter IV Transport by Sea (Omitted vide Section 139 of the Finance Act, 2002)
Chapter V Settlement of Cases
32 Customs and Central Excise Settlement Commission
32A Jurisdiction and powers of Settlement Commission
32B Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances
32C Power of Chairman to transfer cases from one Bench to another
32D Decision to be by majority
32E Application for the settlement of cases
32F Procedure on receipt of an application under section 32E
32G Power of Settlement Commission to order provisional attachment to protect revenue
32H Power of settlement Commission to reopen completed proceedings
32I Powers and procedure of Settlement Commission
32J Inspection, etc., of reports
32K Power of Settlement commission to grant immunity from prosecution and penalty
32L Power of Settlement Commission to send a case back to the Central Excise Officer
32M Order of settlement to be conclusive
32N Recovery of sums due under order of settlement
32 O Bar on subsequent application for settlement in certain cases
32P Proceedings before Settlement Commission to be judicial proceedings
Chapter VI Adjudication of Confiscations and Penalties
34 Option to pay fine in lieu of confiscation
34A Confiscation or penalty not to interfere with other punishments
Chapter VIA Appeals
35 Appeals to Commissioner (Appeals)
35B Appeals to the Appellate Tribunal
35C Orders of Appellate Tribunal
35D Procedure of Appellate Tribunal
35E Powers of Board or Commissioner of Central Excise to pass certain orders
35EE Revision by Central Government
35F Deposit, pending appeals, of duty demanded or penalty levied
35G Statement of case to High Court
35 I Power of High Court or Supreme Court to require statement to be amended
35J Case before High Court to be heard by not less than two judges
35K Decision of High Court or Supreme Court on the case stated
35L Appeal to the Supreme Court
35M Hearing before Supreme Court
35N Sums due to be paid notwithstanding reference, etc
35 O Exclusion of time taken for copy
35P Transfer of certain pending proceedings and transitional provisions
Chapter VIB Presumption as to Documents
36A Presumption as to documents in certain cases
36B Admissibility of micro films, facsimile copies of documents
Chapter VII Supplemental Provisions
37 Power of Central Government to make rules
37B Instructions to Central Excise Officers
37C Service of decisions, orders, summons, etc
37E Publication of information respecting persons in certain cases
38 Publication of rules and notifications and laying of rules before Parliament
38A Effect of amendments, etc., of rules, notifications or orders
SCHEDULES