Central excise act 1944 section 35ff citation 37183. 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 in the course of the. Section 35f of central excise act, 1944 caclubindia. Ivd central excises, dated the 28th february, 1944. Interest on delayed refund of amount deposited under the proviso to section 35f where an amount deposited by the appellant in pursuance of an order passed by the commissioner appeals or the appellate tribunal hereinafter referred to as the appellate authority, under the first proviso to section 35f, is required to be refunded consequent upon the order of the appellate authority. This includes recent parliamentary legislations and amendments to rules and regulations issued under the central acts and notified in official gazette of the government of india. Excise is governed by section 11b of the central excise act, 1944. In this act, unless there is anything repugnant in the subject or context, 9 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 customs constituted under the central boards of revenue act, 1963 54 of 1963, 10 commissioner of central excise. Protection of action taken under the act company vakil. Provided that the officers appointed under the central excise act, 1944 shall be deemed to be the. They both talk about valuation of goods, with detailed explanation. It is important to understand the different types of taxes that are.
As per the section 37 of the finance act, 1978 special excise duty was attracted on all excisable goods on which there is a levy of basic excise duty under the central excises and salt act, 1944. Central excise act, 1944 bare acts law library advocatekhoj. Section 32f the central excise act, 1944 laws and bare. The central excise rules, 1944 josh and mak international. 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. Prior to 1944 there were 16 individual acts which levied excise duty. Download the central excise act, 1944 by pdf online kopykitab. Central excise manual, chapter17, search, seizure, arrest.
Application of certain provisions of act 1 of 1944. Instruction issued for implementation of decision to expedite pending refund claims. Special offer on gst package for cas as per the mou with icai. Largest collection of laws in india bare act and amendments. Section 37 the central excise act, 1944 laws and bare.
Types of taxes in india taxes are paid and nations are made. Section 51 of the karnataka excise act, 1965 empowers excise commissioner, deputy. The provisions of the following sections of the central excise act, 1944 1 of 1944, as in force from time to time, shall apply, so far as may be, in relation to service tax as they apply in relation to a duty of excise. Schedule to the central excise tariff act, 1985 5 of 1986 as amounting. The central excise act, 1944 was created to ensure that laws concerning the central duties of excise on any goods or products manufactured within the length and breadth of india, could be consolidated as well as amended by the central government. Taxes are financial charges imposed on an individual or a company by central government or state government. Central excise act 1944 chapteri chapterii levy and. Section 37b instructions to central excise officers central excise act, 1944. In exercise of the powers conferred by subsection 1 of section 5a of the central excise act, 1944 1 of 1944, the central government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the government of india in the ministry of.
Jan 09, 2015 bare act the central excise act, 1944 1. However not many are aware that government asks to pay taxes in different manners. Section 37b instructions to central excise officers. Full text containing the act, central excise act, 1944, with all the sections, schedules, short title, enactment date, and footnotes. And whereas, i consider your attendance necessary to a give evidence and or connection b produce documents or things of the following description in your possession or.
Be it enacted by parliament in the sixtyeighth year of the republic of. Indicating amount of duty in the price of goods, etc. In this chapter, unless the context otherwise requires. Download free sample and get upto 30% off on mrprental. Whereas it is expedient to consolidate and amend the law relating to central duties of excise on goods manufactured or produced in 2 3 certain parts 3. Section 83 application of certain provisions of act 1 of. Be it enacted by parliament in the thirteenth year of the republic of india as follows. An act to consolidate and amend the law relating to central duties of excise chapter v settlement of cases section 31. Introduction presentation of refund claim scrutiny of refund claim and sanction payment of refund post audit monitoring and control for timely disposal of refunds. Special excise duty is levied at the rates specified in the second schedule to central excise tariff act, 1985. Central excise manual, chapter9, refund, introduction. Be it enacted by parliament in the sixtyeighth year of the republic of india as follows.
Dec 15, 2011 today, im going to discuss such two sections of central excise act, 1944. December, 1962 an act to consolidate and amend the law relating to customs. Central excise act 1944 section 35b citation 37176 bare. Central board of excise and customs cbec is a part of the department of revenue under. Bare acts, law books and other law manuals are extensively provided here. Whereas it is expedient to consolidate and amend the law relating to central duties of excise on goods manufactured or produced in 2 3 certain parts 3 of india 2 4 4.
If you are a legal professional, contact us, in order to see how our unique solution can benefit your organization. Home professional courses company secretary cs bare acts the central excise act, 1944. Ii a indicating amount of duty in the price of goods, etc. Duties specified in the the first schedule and the second schedule 4. Buy the central excise act, 1944 by pdf online from company secretary. Central excise act 1944 complete act citation 3225 bare. An act to make a provision for levy and collection of tax on intrastate supply of goods or services or both by the central government and for matters connected therewith or incidental thereto. Provided that the amount of duty of excise as determined by the 99. Central excise act, 1944 section 35b bare act legalcrystal. An act to consolidate and amend the law relating to central duties of excise.
Commissioner of central excise under section 35, as it stood immediately before the appointed day. This section now contains 3627 central government bare acts and rules in vogue. This is the basic law related to the levy and collection of duties of central excise. These are section 4, which determines goods value for the purpose of charging of excise duty. Whereas it is expedient to consolidate and amend the law relating to. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. All these acts were consolidated and a consolidating act was passed in 1944 called as central excises and salt act, 1944 which came into effect from 28th february 1944. 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. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Offences and penalties 39 1 39 whoever commits any of the following offences, namely. Procedure on receipt of an application under section 32e.
Download the central excise act, 1944 by pdf online. Central board of excise and customs home page of central. The central excises and salt act, 1944 provides for the levy and collection of duties of excise on all excisable goods specified in the first schedule to that act. B290 central excise tariff act, 1985 with additional duties of excise goods of special importance act, 1957 60. 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. Service tax chapter v of the finance act, 1994 section 64. Lawyers, law firms, government departments and corporates rely on us for, workflow automation, data aggregation, timely updates, case management, intelligent research, latest legal data updates and a lot more. The bare reading of the aforesaid notification would amply make it clear. Excise of duty prescribed on advalorem basisrecovery ofleave to appeal was granted to consider whether under central excise and salt act, 1944, sections 3, 3c and 4 read with schedule thereof, excise duty prescribed on advalorem basis under the act could be charged and recovered as a consequence of sro. Valuation of excisable goods for purposes of charging of duty.