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THE CENTRAL EXCISE ACT, 1944 [Act No. 1 of 1944] |
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An Act to consolidate and amend the law relating to Central Duties of
Excise |
[24th February, 1944]
CHAPTER II
LEVY AND COLLECTION OF DUTY
SECTION 3. Duties specified in First Schedule
and the Second Schedule to the Central Excise Tariff Act, 1985 to be levied. —
(1) There shall be levied and collected in
such manner as may be prescribed, -
(a) a duty of excise
to be called the Central Value Added Tax (CENVAT)] on all excisable goods
(excluding goods produced or manufactured in special economic zones) which are
produced or manufactured in India as, and at the rates, set forth in the
First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986);
(b) a special duty of
excise, in addition to the duty of excise specified in clause (a) above, on
excisable goods excluding goods produced or manufactured in special economic
zones specified in the Second Schedule to the Central Excise Tariff Act, 1985
(5 of 1986) which are produced or manufactured in India, as, and at the rates,
set forth in the said Second Schedule.
Provided that the duties of excise which shall be
levied and collected on any excisable goods which are produced or manufactured,
-
(i) Omitted.
(ii) by a hundred per cent
export-oriented undertaking and brought to any other place in India, shall be
an amount equal to the aggregate of the duties of customs which would be
leviable under the Customs Act, 1962 (52 of 1962) or any other law for
the time being in force, on like goods produced or manufactured outside India
if imported into India, and where the said duties of customs are chargeable by
reference to their value; the value of such excisable goods shall,
notwithstanding anything contained in any other provision of this Act, be
determined in accordance with the provisions of the Customs Act, 1962 (52 of
1962) and the Customs Tariff Act, 1975 (51 of 1975).
Explanation 1. — Where in respect of any such like goods,
any duty of customs leviable for the time being in force is leviable at
different rates, then, such duty shall, for the purposes of this proviso, be
deemed to be leviable at the highest of those rates.
Explanation 2. — In this proviso, -
(i) Omitted.
(ii) “hundred per
cent export-oriented undertaking” means an undertaking which has been approved
as a hundred per cent export-oriented undertaking by the Board appointed in
this behalf by the Central Government in exercise of the powers conferred by
section 14 of the Industries (Development and Regulation) Act, 1951 (65 of
1951), and the rules made under that Act.;
(iii) “Special
Economic Zone” has the meaning assigned to it in clause (za) of section 2 of
the Special Economic Zones Act, 2005 (28 of 2005).
(1A) The
provisions of sub-section (1) shall apply in respect
of all excisable goods other than salt which are produced or manufactured in
India by, or on behalf of, Government, as they apply in respect of goods
which are not produced or manufactured by Government.
(2) The Central Government may, by
notification in the Official Gazette, fix, for the purpose of levying the said
duties, tariff values of any articles enumerated, either specifically or under
general headings, in the First Schedule and the Second Schedule to the Central
Excise Tariff Act, 1985 (5 of 1986) as chargeable with duty ad valorem
and may alter any tariff values for the time being in force.
(3)
Different tariff values may be fixed -
(a) for different classes or descriptions of the
same excisable goods; or
(b) for excisable goods of the same class or
description –
(i) produced or manufactured by different
classes of producers or manufacturers; or
(ii) sold to different classes of buyers :
Provided that in fixing different tariff values in respect of excisable goods
falling under sub-clause (i) or sub-clause (ii), regard shall be had to the
sale prices charged by the different classes of producers or manufacturers or,
as the case may be, the normal practice of the wholesale trade in such goods.
SECTION 3A. Power of Central Government to
charge excise duty on the basis of capacity of production in respect of
notified goods:
(1) Notwithstanding anything contained in
section 3, where the Central government, having regard to the nature of the
process of manufacture or production of excisable goods of any specified
description, the extent of evasion of duty in regard to such goods or such
other factors as may be relevant, is of the opinion that is necessary to
safeguard the interest of revenue, specify, by notification in the Official
Gazette, such goods as notified goods and there shall be levied and collected
duty of excise on such goods in accordance with the provisions of this section.
(2) Where a notification is issued under
sub-section (1), the Central Government may, by rules,__
(a) provide the manner for
determination of the annual capacity of production of the factory, in which
such goods are produced, by an officer not below the rank of Assistant
Commissioner of Central Excise and such annual capacity of production shall be
deemed to be the annual production of such goods by such factory; or
(b) (i) specify the factor
relevant to the production of such goods and the quantity that is deemed to be
produced by use of a unit of such factor; and
(ii) provide for the
determination of the annual capacity of production of the factory in which such
goods are produced on the basis of such factor by an officer not below the rank
of Assistant Commissioner of Central Excise and such annual capacity of
production shall be deemed to be the annual production of such goods by such
factory:
Provided that where a factory producing notified
goods is in operation only during a part of the year only, the annual
production thereof shall be calculated on proportionate basis of the annual
capacity of production:
Provided further that in a case where the factor
relevant to the production is altered or modified at any time during the year,
the annual production shall be redetermined on a proportionate basis having
regard to such alteration or modification.
(3) The duty of excise on notified goods
shall be levied, at such rate, on the unit of production or, as the case may be,
on such factor relevant to the production, as the Central Government may, by
notification in the Official Gazette, specify, and collected in such manner as
may be prescribed:
Provided that, where a factory producing notified
goods did not produce the notified goods during any continuous period of
fifteen days or more, duty calculated on a proportionate basis shall be abated
in respect of such period if the manufacturer of such goods fulfils such
conditions as may be prescribed.
(4) The provision of this section shall not
apply to goods produced or manufactured, by a hundred per cent export -
oriented undertaking and brought to any other place in India.
Explanation 1: For the removal of doubts, it is hereby
clarified that for the purposes of section 3 of the Customs Tariff Act, 1975
(51 of 1975), the duty of excise leviable on the notified goods shall be deemed
to be the duty of excise leviable on such goods under the First Schedule and
the Second Schedule to the Central Excise Tariff Act, 1985 (5 0f 1986) read
with any notification for the time being in force.
Explanation 2: For the purposes of this section the
expressions “hundred per cent export – oriented undertaking" shall have
the meanings assigned to it in section 3.
SECTION 4. Valuation of excisable goods for
purposes of charging of duty of excise. -
(1) Where under this Act, the duty of excise
is chargeable on any excisable goods with reference to their value, then, on
each removal of the goods, such value shall -
(a) in a case where the goods
are sold by the assessee, for delivery at the time and place of the removal,
the assessee and the buyer of the goods are not related and the price is the
sole consideration for the sale, be the transaction value;
(b) in any other case,
including the case where the goods are not sold, be the value determined in
such manner as may be prescribed.
Explanation. - For the removal of doubts, it is hereby declared that the
price-cum-duty of the excisable goods sold by the assessee shall be the price
actually paid to him for the goods sold and the money value of the additional
consideration, if any, flowing directly or indirectly from the buyer to the
assessee in connection with the sale of such goods, and such price-cum-duty,
excluding sales tax and other taxes, if any, actually paid, shall be deemed to
include the duty payable on such goods.
(2) The provisions of this section shall not
apply in respect of any excisable goods for which a tariff value has been fixed
under sub-section (2) of section 3.
(3) For the purpose of this section,-
(a) “assessee” means the person who is liable
to pay the duty of excise under this Act and includes his agent;
(b)
persons shall be deemed to be “related” if -
(i) they are
inter-connected undertakings;
(ii) they are
relatives;
(iii) amongst them
the buyer is a relative and a distributor of the assessee, or a sub-distributor
of such distributor; or
(iv) they are
so associated that they have interest, directly or indirectly, in the business of each other.
Explanation.
— In this clause -
(i) “inter-connected
undertakings” shall have the meaning assigned to it in clause (g) of section 2
of the Monopolies and Restrictive Trade Practices Act, 1969 (54 of 1969); and
(ii) “relative” shall have
the meaning assigned to it in clause (41) of section 2 of the Companies Act,
1956 (1 of 1956);
(c) “place of removal” means –
(i) a factory
or any other place or premises of production or manufacture of the excisable
goods;
(ii) a warehouse or any other place or premises
wherein the excisable goods have been permitted to be deposited without payment
of duty;
(iii) a depot, premises of a consignment agent or
any other place or premises from where the excisable goods are to be sold after
their clearance from the factory;
from where such goods are
removed;
(cc) “time of removal”, in respect of the
excisable goods removed from the place of removal referred to in sub-clause
(iii) of clause (c), shall be deemed to be the time at which such goods are
cleared from the factory;
(d) “transaction value” means the price
actually paid or payable for the goods, when sold, and includes in addition to
the amount charged as price, any amount that the buyer is liable to pay to, or
on behalf of, the assessee, by reason of, or in connection with the sale,
whether payable at the time of the sale or at any other time, including, but
not limited to, any amount charged for, or to make provision for, advertising
or publicity, marketing and selling organization expenses, storage, outward
handling, servicing, warranty, commission or any other matter; but does not
include the amount of duty of excise, sales tax and other taxes, if any,
actually paid or actually payable on such goods.
SECTION 4A. Valuation
of excisable goods with reference to retail sale price. -
(1) The Central Government may,
by notification in the Official Gazette, specify any goods, in relation to
which it is required, under the provisions of the Legal Metrology Act, 2009 (1 of 2010) or the rules made thereunder or under any other law for the time being
in force, to declare on the package thereof the retail sale price of such
goods, to which the provisions of sub-section (2) shall apply.
(2) Where the goods specified under
sub-section (1) are excisable goods and are chargeable to duty of excise with
reference to value, then, notwithstanding anything contained in section 4, such
value shall be deemed to be the retail sale price declared on such goods less
such amount of abatement, if any, from such retail sale price as the Central
Government may allow by notification in the Official Gazette.
(3) The Central Government may,
for the purpose of allowing any abatement under sub-section (2), take into
account the amount of duty of excise, sales tax and other taxes, if any,
payable on such goods.
(4) Where any goods specified
under sub-section (1) are excisable goods and the manufacturer -
(a)
removes such goods from the place of manufacture, without declaring the retail
sale price of such goods on the packages or declares a retail sale price which
is not the retail sale price as required to be declared under the provisions of
the Act, rules or other law as referred to in sub-section (1); or
(b)
tampers with, obliterates or alters the retail sale price declared on the
package of such goods after their removal from the place of manufacture,
then, such goods shall be
liable to confiscation and the retail sale price of such goods shall be
ascertained in the prescribed manner and such price shall be deemed to be the
retail sale price for the purposes of this section.
Explanation 1. — For the purposes of this section, “retail sale price” means the
maximum price at which the excisable goods in packaged form may be sold to the
ultimate consumer and includes all taxes, local or otherwise, freight,
transport charges, commission payable to dealers, and all charges towards
advertisement, delivery, packing, forwarding and the like and the price is the
sole consideration for such sale:
Provided that in case the provisions of the Act,
rules or other law as referred to in sub-section (1) require to declare on the
package, the retail sale price excluding any taxes, local or otherwise, the
retail sale price shall be construed accordingly.
Explanation 2. — For the purposes of this section, -
(a) where
on the package of any excisable goods more than one retail sale price is
declared, the maximum of such retail sale prices shall be deemed to be the
retail sale price;
(b) where
the retail sale price, declared on the package of any excisable goods at the
time of its clearance from the place of manufacture, is altered to increase the
retail sale price, such altered retail sale price shall be deemed to be the
retail sale price;
(c)
where different retail sale prices are declared on different packages for the
sale of any excisable goods in packaged form in different areas, each such
retail sale price shall be the retail sale price for the purposes of valuation
of the excisable goods intended to be sold in the area to which the retail sale
price relates.
SECTION 5. Remission of duty on goods
found deficient in quantity. —
(1) The Central Government may, by rules made
under this section, provide for remission of duty of excise leviable on any
excisable goods which due to any natural cause are found to be deficient in
quantity.
(2) Any rules made under sub-section (1) may,
having regard to the nature of the excisable goods or of d processing or of curing thereof, the period
of their storage or transit and other relevant considerations, fix the limit or
limits of percentage beyond which no such remission shall be allowed :
Provided that different limit or limits of percentage
may be fixed for different varieties of the same excisable goods or for
different areas or for different seasons.
SECTION 5A. Power to grant exemption from duty of excise. —
(1) If the Central Government is satisfied
that it is necessary in the public interest so to do, it may, by notification
in the Official Gazette exempt generally either absolutely or subject to such
conditions (to be fulfilled before or after removal) as may be specified in the
notification, excisable goods of any specified description from the whole or
any part of the duty of excise leviable thereon:
Provided that, unless specifically provided in such
notification, no exemption therein shall apply to excisable goods which are
produced or manufactured —
(i) in a free trade zone or
a special economic zone and brought to any other place in India; or
(ii) by a hundred per cent
export-oriented undertaking and brought to any place in India.
Explanation. — In this proviso, “free trade zone”,
“special economic zone” and “hundred per cent export-oriented undertaking”
shall have the same meanings as in Explanation 2 to sub-section (1) of
section 3.
(1A) For the removal of doubts,
it is hereby declared that where an exemption under sub-section (1) in respect
of any excisable goods from the whole of the duty of excise leviable thereon
has been granted absolutely, the manufacturer of such excisable goods shall not
pay the duty of excise on such goods.
(2) If
the Central Government is satisfied that it is necessary in the public interest
so to do, it may, by special order in each case, exempt from payment of duty of
excise, under circumstances of an exceptional nature to be stated in such
order, any excisable goods on which duty of excise is leviable.
(2A) The Central Government may, if it
considers it necessary or expedient so to do for the purpose of clarifying the
scope or applicability of any notification issued under sub-section (1) or
order issued under sub-section (2), insert an explanation in such notification
or order, as the case may be, by notification in the Official Gazette at any
time within one year of issue of the notification under sub-section (1) or
order under sub-section (2), and every such explanation shall have effect as if
it had always been the part of the first such notification or order, as the
case may be.
(3) An exemption under sub-section (1)
or sub-section (2) in respect of any excisable goods from any part of the duty
of excise leviable thereon (the duty of excise leviable thereon being
hereinafter referred to as the statutory duty) may be granted by providing for
the levy of a duty on such goods at a rate expressed in a form or method
different from the form or method in which the statutory duty is leviable and
any exemption granted in relation to any excisable goods in the manner provided
in this sub-section shall have effect subject to the condition that the duty of
excise chargeable on such goods shall in no case exceed the statutory duty.
Explanation. — “Form or method”, in relation to a rate
of duty of excise means the basis, namely, valuation, weight, number, length,
area, volume or other measure with reference to which the duty is leviable :
(4) Every notification issued under
sub-rule (1), and every order made under sub-rule (2), of rule 8 of the Central
Excise Rules, 1944, and in force immediately before the commencement of the
Customs and Central Excises Laws (Amendment) Act, 1988 (29 of 1988) shall be
deemed to have been issued or made under the provisions of this section and
shall continue to have the same force and effect after such commencement until
it is amended, varied, rescinded or superseded under the provisions of this
section.
(5) Every notification issued under sub-section
(1) or sub-section 2(A) shall, —
(a) unless otherwise provided, come
into force on the date of its issue by the Central Government for publication
in the Official Gazette;
(b) also be published and offered for
sale on the date of its issue by the Directorate of Publicity and Public
Relations, Customs and Central Excise, New Delhi, under the Central Board of
Excise and Customs constituted under the Central Boards of Revenue Act, 1963
(54 of 1963).
(6) Notwithstanding anything contained
in sub-section (5), where a notification comes into force on a date later than
the date of its issue, the same shall be published and offered for sale by the
said Directorate of Publicity and Public Relations on a date on or before the
date on which the said notification comes into force.
SECTION 5B. Non-reversal
of CENVAT credit. —
Where an assessee has paid duty of excise on
a final product and has been allowed credit of the duty or tax or cess paid on
inputs, capital goods and input services used in making of the said product,
but subsequently the process of making the said product is held by the court as
not chargeable to excise duty, the Central Government may, by notification,
order for non-reversal of such credit allowed to the assessee subject to such
conditions as may be specified in the said notification :
Provided that the order for non-reversal of credit shall not apply where an
assessee has preferred a claim for refund of excise duty paid by him :
Provided further that the Central Government may also specify in the
notification referred to above for non-reversal of credit, if any, taken by the
buyer of the said product.
SECTION 6. Registration of certain persons. —
Any prescribed person who is engaged in-
(a) the production or
manufacture or any process of production or manufacture of any specified goods
included in the First Schedule and the Second Schedule to the Central Excise
Tariff Act, 1985 (5 of 1986), or
(b) the wholesale
purchase or sale (whether on his own account or as a broker or commission
agent) or the storage of any specified goods included in the First Schedule and
the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), shall
get himself registered with the proper officer in such manner as may be prescribed.
SECTION 7. Omitted.
SECTION 8.
Restriction on possession of excisable goods -
From such date as may be specified in this
behalf by the Central Government by notification in the Official Gazette, no person
shall, except as provided by rules made under this Act, have in his possession
any goods specified in the Second Schedule in excess of such quantity as
may be prescribed for the purposes of this section as the maximum amount of
such goods or of any variety of such goods which may be possessed at any one
time by such a person.
SECTION 9. Offences and penalties. –
(1) Whoever commits any of the following
offences, namely: -
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(a) |
contravenes any of the provisions of section 8 or
of a rule made under clause (iii) or clause (xxvii) of sub-section (2) of
section 37; |
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(b) |
evades the payment of any duty payable under this
Act; |
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(bb) |
removes any excisable goods in contravention of
any of the provisions of this Act or any rules made thereunder or in
any way concerns himself with such removal; |
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(bbb) |
acquires
possession of, or in any way concerns himself in transporting,
depositing, keeping, concealing,
selling or purchasing, or in any other manner deals with any excisable goods
which he knows or has reason to believe are liable to confiscation under this
Act or any rule made thereunder; |
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(bbbb) |
Contravenes any of the provisions of this Act or the rules made
thereunder in relation to credit of any duty allowed to be utilised towards
payment of excise duty on final products; |
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(c) |
fails to supply any information which he is
required by rules made under this Act to supply, or (unless with a reasonable
belief, the burden of proving which shall be upon him, that the information
supplied by him is true) supplies false information; |
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(d) |
attempts to commit, or abets the commission of,
any of the offences mentioned in clauses (a) and (b) of this section shall be punishable, - (i) in the case of an offence relating to
any excisable goods, the duty leviable thereon under this Act exceeds one
lakh of rupees, with imprisonment for a term which may extend to seven years
and with fine : Provided that in the absence of special and
adequate reasons to the contrary to be recorded in the judgment of the Court
such imprisonment shall not be for a term of less than six months; (ii) in any other case, with imprisonment
for a term which may extend to three years or with fine or with both. |
(2) If
any person convicted of an offence under this section is again convicted of an
offence under this section, then, he shall be punishable for the second and for
every subsequent offence with imprisonment for a term which may extend to seven
years and with fine :
Provided that in the absence of special and adequate
reasons to the contrary to be recorded in the judgment of the Court such
imprisonment shall not be for a term of less than six months.
(3) For the purposes of sub-sections
(1) and (2), the following shall not be considered as special and adequate
reasons for awarding a sentence of imprisonment for a term of less than six
months, namely:-
(i) the fact that the accused has been convicted
for the first time for an offence under this Act;
(ii) the fact
that in any proceeding under this Act, other than a prosecution, the accused
has been ordered to pay a penalty or the goods in relation to such proceedings have been ordered to be
confiscated or any other action has been taken against him for the same act
which constitutes the offence;
(iii) the fact
that the accused was not the principal offender and was acting merely as a
carrier of goods or otherwise was a secondary party in the commission of the
offence;
(iv) the age of
the accused.
SECTION 9A. Certain offences to be non-cognizable.-
(1) Notwithstanding anything contained
in the Code of Criminal Procedure, 1898 (5 of 1898), offences under section 9
shall be deemed to be non-cognizable within the meaning of that Code.
(2) Any offence under this Chapter may,
either before or after the institution of prosecution, be compounded by the
Chief Commissioner of Central Excise on payment, by the person accused of the
offence to the Central Government, of such compounding amount and in such manner of compounding as may be
prescribed:
Provided that nothing contained in this sub –section
shall apply to ---
(a) a person who has been
allowed to compound once in respect of any of the offences under the provisions
of clause (a),(b),(bb),(bbb),(bbbb) or (c) of sub –section (1) of section 9;
(b) a person who has been
accused of committing an offence under this Act which is also an offence under
the Narcotic Drugs and Psychotropic Substance Act,1985 (61 of 1985);
(c) a person who has been
allowed to compound once in respect of any of the offence under this Chapter
for goods of value exceeding rupees one crore;
(d) a person who has been
convicted by the court under this Act on or after the 30th day of December,
2005.
SECTION 9AA. Offences by companies. —
(1) Where an offence under this
Act has been committed by a company, every person who, at the time the offence
was committed was in charge of, and was responsible to, the company for the
conduct of the business of the company, as well as the company, shall be deemed
to be guilty of the offence and shall be liable to be proceeded against and
punished accordingly:
Provided that nothing contained in this sub-section
shall render any such person liable to any punishment provided in this Act, if
he proves that the offence was committed without his knowledge or that he had
exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything
contained in sub-section (1), where an offence under this Act has been
committed by a company and it is proved that the offence has been committed
with the consent or connivance of, or is attributable to any neglect on the
part of, any director, manager, secretary or other officer of the company, such
director, manager, secretary or other officer shall also be deemed to be guilty
of that offence and shall be liable to be proceeded against and punished
accordingly.
Explanation. — For the purposes of this section, -
(a) “company” means
anybody corporate and includes a firm or other association of individuals; and
(b) “director” in
relation to a firm means a partner in the firm.
SECTION 9B. Power of Court to publish name, place of business, etc., of persons
convicted under the Act. —
(1) Where any person is convicted
under this Act for contravention of any of the provisions thereof, it shall be
competent for the Court convicting the person to cause the name and place of
business or residence of such person, nature of the contravention, the fact
that the person has been so convicted and such other particulars as the Court
may consider to be appropriate in the circumstances of the case, to be
published at the expense of such person, in such newspapers or in such manner
as the Court may direct.
(2) No publication under
sub-section (1) shall be made until the period for preferring an appeal
against the orders of the Court has expired without any appeal having been
preferred, or such an appeal, having been preferred, has been disposed of.
(3) The expenses of any
publication under sub-section (1) shall be recoverable from the convicted
person as if it were a fine imposed by the Court.
SECTION 9C. Presumption
of culpable mental state. —
(1) In any prosecution for
an offence under this Act which requires a culpable mental state on the part of
the accused, the Court shall presume the existence of such mental state but it
shall be a defence for the accused to prove the fact that he had no such mental
state with respect to the act charged as an offence in that prosecution.
Explanation. — In this section, “culpable mental state”
includes intention, motive, knowledge of a fact, and belief in, or reason to
believe, a fact.
(2) For the purposes of this
section, a fact is said to be proved only when the Court believes it to
exist beyond reasonable doubt and not merely when its existence is established
by a preponderance of probability.
SECTION 9D. Relevancy of statements under certain circumstances. —
(1) A statement made and signed by a person
before any Central Excise Officer of a Gazette rank during the course of any
inquiry or proceeding under this Act shall be relevant, for the purpose of
proving, in any prosecution for an offence under this Act, the truth of the
facts which it contains, -
(a) when the person who
made the statement is dead or cannot be found, or is incapable of giving
evidence, or is kept out of the way by the adverse party, or whose presence
cannot be obtained without an amount of delay or expense which, under the
circumstances of the case, the Court considers unreasonable; or
(b) when the person
who made the statement is examined as a witness in the case before the Court
and the Court is of opinion that, having regard to the circumstances of the
case, the statement should be admitted in evidence in the interests of justice.
(2) The provisions of sub-section (1) shall,
so far as may be, apply in relation to any proceeding under this Act, other than a proceeding before a Court,
as they apply in relation to a proceeding before a Court.
SECTION 9E. Application
of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of
Offenders Act, 1958.
(1)
Nothing contained in section 562 of the Code of Criminal Procedure, 1898 (5 of
1898), or in the Probation of Offenders Act, 1958 (20 of 1958), shall apply to
a person convicted of an offence under this Act unless that person is under
eighteen years of age.
(2) The provisions of sub-section
(1) shall have effect notwithstanding anything contained in sub-section (3) of
section 9.
SECTION 10. Power of Courts to order forfeiture. — Any Court trying an offence under this Chapter may order the
forfeiture to Government of any goods in respect of which the Court is
satisfied that an offence under this Chapter has been committed, and may also
order the forfeiture of any receptacles, packages or coverings in which such
goods are contained and the animals, vehicles, vessels or other conveyances
used in carrying the goods, and any implements or machinery used in the
manufacture of the goods.
SECTION 11. Recovery of sums due to Government. — In respect of duty and any other sums of any kind payable to the Central
Government under any of the provisions of this Act or of the rules made
thereunder including the amount required to be paid to the credit of the
Central Government under Section 11D, the officer empowered by the Central
Board of Excise and Customs constituted under the Central Boards of Revenue
Act, 1963 (54 of 1963) to levy such duty or require the payment of such sums
may deduct the amount so payable from any money owing to the person from whom
such sums may be recoverable or due which may be in his hands or under his
disposal or control, or may recover the amount by attachment and sale of
excisable goods belonging to such person; and if the amount payable is not so
recovered, he may prepare a certificate signed by him specifying the amount due
from the person liable to pay the same and send it to the Collector of
the district in which such person resides or conducts his business and the said
Collector, on receipt of such certificate, shall proceed to recover from the said
person the amount specified therein as if it were an arrear of land revenue.
Provided
that where the person
(hereinafter referred to as predecessor) from whom the duty or any other sums
of any kind, as specified in this section, is recoverable or due, transfers or
otherwise disposes of his business or trade in whole or in part, or effects any
change in the ownership thereof, in consequence of which he is succeeded in
such business or trade by any other person, all excisable goods, materials,
preparations, plants, machineries, vessels, utensils, implements and articles
in the custody or possession of the person so succeeding may also be attached
and sold by such officer empowered by the Central Board of Excise and Customs,
after obtaining written approval from the Commissioner of Central Excise, for
the purposes of recovering such duty or other sums recoverable or due from such
predecessor at the time of such transfer or otherwise disposal or change.
SECTION 11A. Recovery of duties not levied or not paid or short-levied or short-paid
or erroneously refunded.—
(1)
Where any duty of excise has not been levied or paid or has been short-levied
or short-paid or erroneously refunded, for any reason, other than the reason of
fraud or collusion or any wilful misstatement or suppression of facts or
contravention of any of the provisions of this Act or of the rules made
thereunder with intent to evade payment of duty,—
(a)
the Central Excise Officer shall, within one year from the relevant date, serve
notice on the person chargeable with the duty which has not been so levied or paid or which has been so short-levied or
short-paid or to whom the refund has erroneously been made, requiring him to
show cause why he should not pay the amount specified in the notice;
(b)
the person chargeable with duty may, before service of notice under clause (a),
pay on the basis of,—
(i)
his own ascertainment of such duty; or
(ii)
duty ascertained by the Central Excise Officer, the amount of duty along with
interest payable thereon under section 11AA.
(2) The
person who has paid the duty under clause (b) of sub-section (1), shall
inform the Central Excise Officer of such payment in writing, who, on receipt
of such information, shall not serve any notice under clause (a) of that
sub-section in respect of the duty so paid or any penalty leviable under
the
provisions of this Act or the rules made thereunder.
(3)
Where the Central Excise Officer is of the opinion that the amount paid under
clause (b) of sub-section (1) falls short of the amount actually
payable, then, he shall proceed to issue the notice as provided for in clause (a)
of that sub-section in respect of such amount which falls short of the amount
actually payable in the manner specified under that sub-section and the period
of one year shall be computed from the date of receipt of information under
sub-section (2).
(4)
Where any duty of excise has not been levied or paid or has been shortlevied or
short-paid or erroneously refunded, by the reason of—
(a)
fraud; or
(b)
collusion; or
(c)
any wilful mis-statement; or
(d)
suppression of facts; or
(e)
contravention of any of the provisions of this Act or of the rules made
thereunder with intent to evade payment of duty,
by any
person chargeable with the duty, the Central Excise Officer shall, within five
years from the relevant date, serve notice on such person requiring him to show
cause why he should not pay the amount specified in the notice along with
interest payable thereon under section 11AA and a penalty equivalent to the
duty specified in the notice.
(5)
Where, during the course of any audit, investigation or verification, it is
found that any duty has not been levied or paid or short-levied or short-paid
or erroneously refunded for the reason mentioned in clause (a) or clause
(b) or clause (c) or clause (d) or clause (e) of
sub-section (4) but the details relating to the transactions are available in
the specified record, then in such cases, the Central Excise Officer shall
within a period of five years from the relevant date, serve a notice on the
person chargeable with the duty requiring him to show cause why he should not
pay the amount specified in the notice along with interest under section 11AA
and penalty equivalent to fifty per cent of such duty.
(6) Any
person chargeable with duty under sub-section (5), may, before service of show
cause notice on him, pay the duty in full or in part, as may be accepted by him
along with the interest payable thereon under section 11AA and penalty equal to
one per cent of such duty per month to be calculated from the month following
the month in which such duty was payable, but not exceeding a maximum of
twenty-five per cent of the duty, and inform the Central Excise Officer of such
payment in writing.
7) The
Central Excise Officer, on receipt of information under sub-section (6) shall—
(i)
not serve any notice in respect of the amount so paid and all proceedings in
respect of the said duty shall be deemed to be concluded where it is found by
the Central Excise Officer that the amount of duty, interest and penalty as
provided under sub-section (6) has been fully paid;
(ii)
proceed for recovery of such amount if found to be short-paid in the manner
specified under sub-section (1) and the period of one year shall be computed
from the date of receipt of such information.
(8) In
computing the period of one year referred to in clause (a) of subsection
(1) or five years referred to in sub-section (4) or sub-section (5), the period
during which there was any stay by an order of the court or Tribunal in respect
of payment of such duty shall be excluded.
(9)
Where any appellate authority or Tribunal or court concludes that the notice
issued under sub-section (4) is not sustainable for the reason that the charges
of fraud or collusion or any wilful mis-statement or suppression of facts or
contravention of any of the provisions of this Act or of the rules
made
thereunder with intent to evade payment of duty has not been established against
the person to whom the notice was issued, the Central Excise Officer shall
determine the duty of excise payable by such person for the period of one year,
deeming as if the notice were issued under clause (a) of sub-section
(1).
(10)
The Central Excise Officer shall, after allowing the concerned person an
opportunity of being heard, and after considering the representation, if any,
made by such person, determine the amount of duty of excise due from such
person not being in excess of the amount specified in the notice.
(11)
The Central Excise Officer shall determine the amount of duty of excise under
sub-section (10)—
(a)
within six months from the date of notice in respect of cases falling under
subsection (1);
(b)
within one year from the date of notice in respect of cases falling under
subsection (4) or sub-section (5).
(12)
Where the appellate authority modifies the amount of duty of excise determined
by the Central Excise Officer under sub-section (10), then the amount of
penalties and interest under this section shall stand modified accordingly,
taking into account the amount of duty of excise so modified.
(13)
Where the amount as modified by the appellate authority is more than the amount
determined under sub-section (10) by the Central Excise Officer, the time
within which the interest or penalty is payable under this Act shall be counted
from the date of the order of the appellate authority in respect of such
increased amount.
(14)
Where an order determining the duty of excise is passed by the Central Excise
Officer under this section, the person liable to pay the said duty of excise
shall pay the amount so determined along with the interest due on such amount
whether or not the amount of interest is specified separately.
Explanation.—For
the purposes of this section and section 11AC,—
(a)
“refund” includes rebate of duty of excise on excisable goods exported out of
India or on excisable materials used in the manufacture of goods which are
exported out of India;
(b)
“relevant date” means,—
(i)
in the case of excisable goods on which duty of excise has not been levied or
paid or has been short-levied or short-paid, and no periodical return as
required by the provisions of this Act has been filed, the last date on which
such return is required to be filed under this Act and the rules made
thereunder;
(ii)
in the case of excisable goods on which duty of excise has not been levied or
paid or has been short-levied or short-paid and the return has been filed on
due date, the date on which such return has been filed;
(iii)
in any other case, the date on which duty of excise is required to be paid under this Act or the rules made thereunder;
(iv)
in a case where duty of excise is provisionally assessed under this Act or the
rules made thereunder, the date of adjustment of duty after the final
assessment thereof;
(v)
in the case of excisable goods on which duty of excise has been erroneously
refunded, the date of such refund;
(c)
“specified records” means records including computerised records maintained by
the person chargeable with the duty in accordance with any law for the time
being in force.’.
SECTION 11AA. Interest on delayed payment of duty. —
(1) Notwithstanding
anything contained in any judgment, decree, order or direction of the Appellate
Tribunal or any court or in any other provision of this Act or the rules made
thereunder, the person, who is liable to pay duty, shall, in addition to the
duty, be liable to pay interest at the rate specified in sub-section (2),
whether such payment is made voluntarily or after determination of the amount
of duty under section 11A.
(2)
Interest, at such rate not below ten per cent and not exceeding thirty-six per
cent per annum, as the Central Government may, by notification in the Official
Gazette, fix, shall be paid in terms of section 11A after the due date by the
person liable to pay duty and such interest shall be calculated from the date
on which such duty becomes due up to the date of actual payment of the amount
due.
(3)
Notwithstanding anything contained in sub-section (1), no interest shall be
payable where,—
(a)
the duty becomes payable consequent to the issue of an order, instruction or
direction by the Board under section 37B; and
(b)
such amount of duty is voluntarily paid in full, within forty-five days from
the date of issue of such order, instruction or direction, without reserving
any right to appeal against the said payment at any subsequent stage of such
payment.
SECTION 11AC. Penalty for short-levy or non-levy of duty in certain cases. —
(1) The
amount of penalty for non-levy or short-levy or non-payment or short payment or
erroneous refund shall be as follows :—
(a)
where any duty of excise has not been levied or paid or short-levied or short
paid or erroneously refunded, by reason of fraud or collusion or any wilful
mis-statement or suppression of facts, or contravention of any of the
provisions of this Act or of the rules made there under with intent to evade
payment of duty, the person who is liable to pay duty as determined under
sub-section (10) of section 11A shall also be liable to pay a penalty equal to
the duty so determined;
(b)
where details of any transaction available in the specified records, reveal
that any duty of excise has not been levied or paid or short-levied or
short-paid or erroneously refunded as referred to in sub-section (5) of section
11A, the person who is liable to pay duty as determined under sub-section (10)
of section 11A shall also be liable to pay a penalty equal to fifty per cent of
the duty so determined;
(c)
where any duty as determined under sub-section (10) of section 11A and the
interest payable thereon under section 11AA in respect of transactions referred
to in clause (b) is paid within thirty days of the date of communication
of order of the Central Excise Officer who has determined such duty, the amount
of penalty liable to be paid by such person shall be twenty-five per cent of
the duty so determined;
(d)
where the appellate authority modifies the amount of duty of excise determined
by the Central Excise Officer under sub-section (10) of section 11A, then, the
amount of penalties and interest payable shall stand modified accordingly and
after taking into account the amount of duty of excise so modified, the person
who is liable to pay duty as determined under subsection (10) of section 11A
shall also be liable to pay such amount of penalty or interest so modified.
Explanation.—For
the removal of doubts, it is hereby declared that in a case where a notice has
been served under sub-section (4) of section 11A and subsequent to issue of
such notice, the Central Excise Officer is of the opinion that the transactions
in respect of which notice was issued have been recorded in specified records
and the case falls under sub-section (5), penalty equal to fifty per cent of
the duty shall be leviable.
(2)
Where the amount as modified by the appellate authority is more than the amount
determined under sub-section (10) of section 11A by the Central Excise Officer,
the time within which the interest or penalty is payable under this Act shall
be counted from the date of the order of the appellate authority in respect of
such increased amount.”.
SECTION 11B. Claim for refund of duty and interest, if any, paid on such duty —
(1) Any person claiming refund of any duty of
excise and interest, if any, paid on such duty may
make an application for refund of such duty
and interest, if any, paid on such duty to the Assistant Commissioner of
Central Excise or Deputy Commissioner of Central Excise before the expiry
of one year from the relevant date in such form and manner as may be prescribed
and the application shall be accompanied by such documentary or other evidence
(including the documents referred to in section 12A) as the applicant may
furnish to establish that the amount of duty of excise and interest, if any, paid on
such duty in relation to which such refund is claimed was collected
from, or paid by, him and the incidence of such duty and interest, if any, paid on such duty had not been passed
on by him to any other person :
Provided that where an application for refund has
been made before the commencement of the Central Excises and Customs Laws
(Amendment) Act, 1991, such application shall be deemed to have been made under
this sub-section as amended by the said Act and the same shall be dealt with in
accordance with the provisions of sub-section (2) substituted by that Act :
Provided
further that] the limitation of one year shall not apply where any duty and interest, if any, paid on such duty
has been paid under protest.
(2) If, on receipt of any such application, the Assistant
Commissioner of Central Excise or Deputy Commissioner of Central Excise is
satisfied that the whole or any part of the duty of excise and interest, if any, paid on such duty paid
by the applicant is refundable, he may make an order accordingly and the amount
so determined shall be credited to the Fund :
Provided that the amount of duty of excise and
interest, if any, paid on such duty as determined by the Assistant Commissioner
of Central Excise or Deputy Commissioner of Central Excise]under the
foregoing provisions of this sub-section
shall, instead of being credited to the Fund, be paid
to the applicant, if such amount is relatable to –
(a) rebate of duty of
excise on excisable goods exported out of India or on excisable materials used
in the manufacture of goods which are exported out of India;
(b) unspent advance
deposits lying in balance in the applicant’s account current maintained with
the Commissioner of Central Excise;
(c) refund of credit
of duty paid on excisable goods used as inputs in accordance with the rules
made, or any notification issued, under this Act;
(d) the duty of
excise and interest, if any, paid on such duty paid by the manufacturer, if he
had not passed on the incidence of such duty and interest, if any, paid on such
duty to any other person;
(e) the duty of
excise and interest, if any, paid on such duty borne by the buyer, if he had
not passed on the incidence of such duty and interest, if any, paid on such
duty to any other person;
(f) the
duty of excise and interest, if any, paid on such duty borne by any other such
class of applicants as the Central Government may, by notification in the
Official Gazette, specify :
Provided further that no notification under clause
(f) of the first proviso shall be issued unless in the opinion of the Central
Government the incidence of duty and interest, if any, paid on such duty has
not been passed on by the persons concerned to any other person.
(3) Notwithstanding anything to
the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any Court or in any
other provision of this Act or the rules made thereunder or any other law for
the time being in force, no refund shall be made except as provided in
sub-section (2).
(4) Every notification under clause (f) of the first proviso to sub-section (2) shall be laid before each
House of Parliament, if it is sitting, as soon as may be after the issue of the
notification, and, if it is not sitting, within seven days of its re-assembly,
and the Central Government shall seek the approval of Parliament to the
notification by a resolution moved within a period of fifteen days beginning
with the day on which the notification is so laid before the House of the
People and if Parliament makes any modification in the notification or directs
that the notification should cease to have effect, the notification shall
thereafter have effect only in such modified form or be of no effect, as the
case may be, but without prejudice to the validity of anything previously done
thereunder.
(5) For the removal of doubts, it
is hereby declared that any notification
issued under clause (f) of the first proviso to sub-section (2), including any such notification
approved or modified under sub-section (4), may be rescinded by the Central
Government at any time by notification in the Official Gazette.
[Explanation. — For the
purposes of this section, -
(A) “refund” includes
rebate of duty of excise on excisable goods exported out of India or on
excisable materials used in the manufacture of goods which are exported out of
India;
(B) “relevant date”
means, -
(a) in the
case of goods exported out of India where a refund of excise duty paid is
available in respect of the goods themselves or, as the case may be, the
excisable materials used in the manufacture of such goods, -
(i)
if the goods are exported by sea
or air, the date on which the ship or the
aircraft in which such goods are loaded, leaves India, or
(ii) if the
goods are exported by land, the date on which such goods pass the frontier, or
(iii) if
the goods are exported by post, the date of despatch of goods by
the Post Office concerned to a place
outside India;
(b) in the case
of goods returned for being remade, refined, reconditioned, or subjected to any
other similar process, in any factory, the date of entry into the factory for
the purposes aforesaid;
(c) in
the case of goods to which banderols are required to be affixed if removed for home
consumption but not so required when exported outside India,
if returned to a factory after having
been removed from such factory for export out of India, the date of entry
into the factory;
(d) in a
case where a manufacturer is required to pay a sum, for a certain period, on
the basis of the rate fixed by the Central Government by notification in the
Official Gazette in full discharge of his liability for the duty leviable on
his production of certain goods, if after the manufacturer has made the payment
on the basis of such rate for any period but before the expiry of that period
such rate is reduced, the date of such reduction;
(e) in the case of a person, other than the
manufacturer, the date of purchase of the goods by such person;
(ea) in the case of goods which are exempt from
payment of duty by a special order issued under sub-section (2) of section 5A,
the date of issue of such order;
(eb) in case where
duty of excise is paid provisionally under this Act or the rules made there under,
the date of adjustment of duty after the final assessment thereof;
(ec) in case where
the duty becomes refundable as a consequence of judgment, decree, order or
direction of appellate authority, Appellate Tribunal or any court, the date of
such judgment, decree, order or direction;
(f) in any other case, the date of payment of
duty.
SECTION 11BB. Interest on delayed refunds. ---
If any duty ordered to be refunded
under sub-section (2) of section 11B to any applicant is not refunded within
three months from the date of receipt of application under sub-section (1) of
that section, there shall be paid to that applicant interest at such rate, not
below five per cent and not exceeding thirty
per cent per annum as is for the time being fixed by the
Central Government, by Notification in the Official Gazette, on such duty from
the date immediately after the expiry of three months from the date of receipt
of such application till the date of refund of such duty :
Provided that where any duty ordered to be refunded
under sub-section (2) of section 11B in respect of an application under
sub-section (1) of that section made before the date on which the Finance Bill,
1995 receives the assent of the President, is not refunded within three months
from such date, there shall be paid to the applicant interest under this
section from the date immediately after three months from such date, till the
date of refund of such duty.
Explanation. - Where any order of refund is made by the Commissioner (Appeals),
Appellate Tribunal, National Tax Tribunal or any court against an order of the
Assistant Commissioner of Central Excise or Deputy Commissioner of Central
Excise, under sub-section (2) of section 11B, the order passed by the
Commissioner (Appeals), Appellate Tribunal, National Tax Tribunal or, as the
case may be, by the court shall be deemed to be an order passed under the said
sub-section (2) for the purposes of this section.
SECTION 11C. Power not to recover duty of excise not levied or short-levied as a
result of general practice. —
(1) Notwithstanding anything contained
in this Act, if the Central Government is satisfied -
(a) that a
practice was, or is, generally prevalent regarding levy of duty of excise
(including non-levy thereof) on any excisable goods; and
(b) that such
goods were, or are, liable -
(i) to
duty of excise, in cases where according to the said practice the duty was not,
or is not being, levied, or
(ii) to a
higher amount of duty of excise than what was, or is being, levied, according
to the said practice,
then, the Central
Government may, by notification in the Official Gazette, direct that the whole of
the duty of excise payable on such goods, or as the case may be, the duty of
excise in excess of that payable on such goods, but for the said practice,
shall not be required to be paid in respect of the goods on which the duty of
excise was not, or is not being, levied, or was, or is being, short-levied, in
accordance with the said practice.
(2) Where any notification under
sub-section (1) in respect of any goods has been issued, the whole of the duty
of excise paid on such goods or, as the case may be, the duty of excise paid in
excess of that payable on such goods, which would not have been paid if the
said notification had been in force, shall be dealt with in accordance with the
provisions of sub-section (2) of section 11B:
Provided that the person claiming the refund of such
duty or, as the case may be, excess duty, makes an application in this behalf
to the Assistant Commissioner of Central Excise or Deputy Commissioner of
Central Excise, in the form referred to in sub-section (1) of section 11B,
before the expiry of six months from the date of issue of the said
notification.
SECTION 11D.
Duties of excise collected from the buyer to be
deposited with the Central Government. - (1) Notwithstanding
anything to the contrary contained in any order or direction of the Appellate
Tribunal or any Court or in any other provision of this Act or the rules made
thereunder, every person who is liable to pay duty under this Act or the rules
made thereunder, and has collected any amount in excess of the duty assessed or
determined and paid on any excisable goods under this Act or the rules made
thereunder from the buyer of such goods in any manner as representing duty of
excise, shall forthwith pay the amount so collected to the credit of the Central
Government.
(1A) Every person, who has collected any
amount in excess of duty assessed or determined and paid on any excisable goods
or has collected any amount as representing duty of excise on any excisable
goods which are wholly exempt or chargeable to nil rate of duty from any person
in any manner, shall forthwith pay the amount so collected to the credit of the
Central Government.
(2) Where any amount is required
to be paid to the credit of the Central Government under sub-section (1) or
sub-section (1A), as the case may be, and which has not been so paid, the
Central Excise Officer may serve, on the person liable to pay such amount, a
notice requiring him to show cause why the said amount, as specified in the
notice, should not be paid by him to the credit of the Central Government.
(3) The Central Excise
Officer shall, after considering the representation, if any, made by the person on whom the notice is served under
sub-section (2), determine the amount due from such person (not being in excess
of the amount specified in the notice) and thereupon such person shall pay the
amount so determined.
(4) The amount paid to the
credit of the Central Government under sub-section (1) or sub-section (1A) or sub-section (3), as the case may be, shall
be adjusted against the duty of excise payable by the person on finalisation of
assessment or any other proceeding for determination of the duty of excise
relating to the excisable goods referred to in sub-section (1) and sub-section
(1A).
(5) Where any surplus is
left after the adjustment under
sub-section (4), the amount of such surplus shall either be credited to the Fund or, as the
case may be, refunded to the person who has borne the incidence of such amount,
in accordance with the provisions of section 11B and such person may make an
application under that section in such cases within six months from the date of
the public notice to be issued by the Assistant Commissioner of Central Excise
for the refund of such surplus amount.
SECTION 11DD. Interest on the amounts collected in excess of the duty. -
(1) Where an amount has been collected in
excess of the duty assessed or determined and paid on any excisable goods under
this Act or the rules made thereunder from the buyer of such goods, or from any
person or where a person has collected any amount as representing duty of
excise on any excisable which are wholly exempt or are chargeable to Nil rate
of duty, the person who is liable to pay such amount as determined under sub-section
(3) of section 11D, shall, in addition to the amount, be liable to pay interest
at such rate not below ten per cent, and not exceeding thirty-six per cent. per
annum, as is for the time being fixed by the Central Government, by
notification in the Official Gazette, from the first day of the month
succeeding the month in which the amount ought to have been paid under this
Act, but for the provisions contained in sub-section (3) of section 11D, till
the date of payment of such amount :
Provided that in such cases where
the amount becomes payable consequent to issue of an order, instruction or
direction by the Board under section 37B, and such amount payable is
voluntarily paid in full, without reserving any right to appeal against such
payment at any subsequent stage, within forty-five days from the date of issue
of such order, instruction or direction, as the case may be, no interest shall
be payable and in other cases the interest shall be payable on the whole
amount, including the amount already paid.
(2) The provisions of sub-section (1) shall
not apply to cases where the amount had become payable or ought to have been
paid before the day on which the Finance Bill, 2003 receives the assent of the
President.
Explanation 1. - Where the amount determined under
sub-section (3) of section 11D is reduced by the Commissioner (Appeals), the
Appellate Tribunal or, as the case may be, the court, the interest payable
thereon under sub-section (1) shall be on such reduced amount.
Explanation 2. - Where the amount determined under
sub-section (3) of section 11D is increased by the Commissioner (Appeals), the
Appellate Tribunal or, as the case may be, the court, the interest payable
thereon under sub-section (1) shall be on such increased amount.
SECTION 11DDA. Provisional attachment to protect revenue in certain cases -
(1) Where, during the pendency of any
proceedings under section 11A or section 11D, the Central Excise Officer is of the
opinion that for the purpose of protecting the interest of revenue, it is
necessary so to do, he may, with the previous approval of the Commissioner of
Central Excise, by order in writing, attach provisionally any property
belonging to the person on whom notice is served under sub-section (1) of
section 11A or sub-section (2) of section 11D, as the case may be, in
accordance with the rules made in this behalf under section 142 of the Customs
Act, 1962 (52 of 1962).
(2) Every such provisional
attachment shall cease to have effect after the expiry of a period of six
months from the date of the order made under sub-section (1):
Provided
that the Chief Commissioner
of Central Excise may, for reasons to be recorded in writing, extend the
aforesaid period by such further period or periods as he thinks fit, so,
however, that the total period of extension shall not in any case exceed two
years :
Provided further that where an
application for settlement of case under section 32E is made to the Settlement
Commission, the period commencing from the date on which such application is
made and ending with the date on which an order under sub-section (1) of
section 32F is made shall be excluded from the period specified in the
preceding proviso.
SECTION
11E. Liability under Act to be first
charge.—
Notwithstanding anything to the contrary contained in any Central Act or State
Act, any amount of duty, penalty, interest, or any other sum payable by an
assessee or any other person under this Act or the rules made thereunder shall,
save as otherwise provided in section 529A of the Companies Act, 1956, (1 of
1956) the Recovery of Debts Due to Banks and the Financial Institutions Act,
1993 (51 of 1993) and the Securitisation and Reconstruction of Financial Assets
and the Enforcement of Security Interest Act, 2002, (54 of 2002) be the first
charge on the property of the assessee or the person, as the case may be.
SECTION
12. Application
of the provisions of [Act No. 52 of 1962] to Central Excise Duties. - The Central Government may, by notification
in the Official Gazette, declare that any of the provisions of the Customs Act,
1962 (52 of 1962), relating to the levy of and exemption from customs duties,
drawback of duty, warehousing, offences and penalties, confiscation, and
procedure relating to offences and appeals shall, with such modifications and
alterations as it may consider necessary or desirable to adapt them to the
circumstances, be applicable in regard to like matters in respect of the duties
imposed by section 3 and section 3A.
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