Central Excises and Salt Act, 1944


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



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