Central Excises and Salt Act, 1944



w w w . L a w y e r S e r v i c e s . i n

Section
Section Title
  INTRODUCTION
  Statement of Object
  1 Short title, extent and commencement View Judgments
  2 Definitions View Judgments
  3 Duties specified in the First Schedule to be levied View Judgments
  3A 1 Emergency power of Central Government to increase duties of excise View Judgments
  4 1 Determination of value for the purposes of duty View Judgments
  5 Power of Central Government to impose customs duty on goods mentioned in the First Schedule View Judgments
  6 Certain operations to be subject to licence View Judgments
  7 Form and conditions of licence View Judgments
  8 Restriction on possession of excisable goods View Judgments
  9 Offences and penalties View Judgments
  10 Power of Courts to order forfeiture View Judgments
  11 Recovery of sums due to Government View Judgments
  12 Application of the provision of Act 8 of 1878 to Central excise duties View Judgments
  13 Power to arrest View Judgments
  14 Power to summon persons to give evidence and produce documents in inquiries under this Act View Judgments
  15 Officers required to assist Central Excise officers View Judgments
  16 Owners or occupiers of land to report manufacture of contraband excisable goods View Judgments
  17 Punishment for connivance at offences View Judgments
  18 Searches and arrests how to be made View Judgments
  19 Disposal of persons arrested View Judgments
  20 Procedure to be followed by officer-in-charge of police-station View Judgments
  21 Inquiry how to be made by Central Excise officers against arrested persons forwarded to them under section 19 View Judgments
  22 Vexatious search, seizure, etc., by Central Excise Officer View Judgments
  23 Failure of Central Excise officer in duty View Judgments
  24 Penalties for carrying excisable goods in certain vessels View Judgments
  25 Exceptions View Judgments
  26 Power of stoppage, search and arrest View Judgments
  27 Penalties for resisting officer View Judgments
  28 Confiscation of vessel and cargo View Judgments
  29 Jurisdiction . View Judgments
  30 Power to exempt from operation of this Chapter View Judgments
  31 Special and permanent rights of manufacturing salt to be recognised View Judgments
  32 Rights of ordinary proprietors of existing salt works View Judgments
  33 Power of adjudication View Judgments
  34 Option to pay fine in lieu of confiscation View Judgments
  35 Appeals View Judgments
  36 Revision by Central Government View Judgments
  37 Power of Central Government to make rules View Judgments
  38 Publication of rules and notifications View Judgments
  39 Repeal of enactments View Judgments
  40 Bar of suits and limitation of suits and other legal proceedings View Judgments
  SCHEDULE I