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THE CENTRAL EXCISES AND SALT ACT, 1944

Title : THE CENTRAL EXCISES AND SALT ACT, 1944

Year : 1944



The Central Government may, by notification in the Official Gazette, declare that any of the provisions of the Sea Customs Act, 1878 1*, relating to the levy of an 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 section3.

12A. Price of goods to indicate the amount of duty paid thereon.
 
Notwithstanding anything contained in this Act or any other law for the time being in force, every person who is liable to pay duty of excise on any goods shall, at the time of clearance of the goods, prominently indicate in all the documents relating to assessment, sales invoice, and other like documents, the amount of such duty which will form part of the price at which such goods are to be sold.

12B. Presumption that incidence of duty has been passed on to the buyer.

Ever person who has paid the duty of excise on any goods under this Act shall, unless the, contrary is proved by him, be deemed to have passed on the full incidence of such duty to the buyer of such goods.

12C. Consumer Welfare Fund.

(1) There shall be established by the Central Government a fund, to be called the Consumer Welfare Fund.

(2) There shall be credited to the Fund, in such manner as may be prescribed,-

(a) The amount of duty of excise referred to in sub- section (2) of section 11B or sub- section (2) of section 11C or sub- section (2) of section 11D;

(b) The amount of duty of customs referred to in sub-section (2) of section 27 or sub- section (2) of section 28A, or sub-section (2) of section 28B of the Customs Act, 1962 ;

(c) Any income from investment of the amount credited to the Fund and any other monies received by the Central Government for the purposes of this Fund.

12D. Utilisation of the Fund.

(1) Any money credited to the Fund shall be utilised by the Central Government for the welfare of the consumers in accordance with such rules as that Government may make in this behalf.

(2) The Central Government shall maintain or, if it thinks fit, specify the authority which shall maintain, proper and separate account and other relevant records in relation to the Fund in such form as may be prescribed in consultation with the Comptroller and Auditor- General of India."]

12E. 2* Powers of Central Excise Officers.

(1) A Central Excise Officer may exercise the powers and discharge the duties conferred or imposed under this Act on any other Central Excise Officer who is subordinate to him.

(2) Notwithstanding anything contained in sub- section (1), the Collector of Central Excise (Appeals) shall not exercise the powers and discharge the duties conferred or imposed on a Central Excise Officer other than those specified in section 14 or Chapter VIA.]

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1. See now the Customs Act, 1962 (52 of 1962).

2. Renumbered by Act 40 of 1991, S. 7 (w. e. f. 20- 9- 1991).

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(1) Any Central Excise Officer duly empowered by the Central Government in this behalf may arrest any person whom he has reason to believe to be liable to punishment under this Act.

(2) Any person accused or reasonably suspected' of committing an offence under this Act or any rules made there under, who on demand of any officer duly empowered by the, Central Government in this behalf refuses to give his name and residence, or who gives a name or residence which such officer has reason to believe to be false, may be arrested by such officer in order that his name and residence may be ascertained.



(1) Any Central Excise Officer duly empowered by the Central Government in this behalf shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry which such officer is making for any of the purposes of this Act. A summons to produce documents or other things may be for the production of certain specified documents or things or for the production of all documents or things of a certain description in the possession or under the control of the person summoned.

(2) All persons so summoned shall be bound to attend, either in person or by an authorised agent, as such officer may, direct; and all persons so summoned shall be bound to state the truth upon any subject respecting which they are examined or make statements and to produce such documents and other things as may be required: Provided that the exemptions under sections 132 and 133 of the Code of Civil Procedure shall be applicable to requisitions for attendance under this section. (5 of 1980 ).

(3) Every such inquiry as aforesaid shall be deemed to be a" judicial proceeding" within the meaning of section 193 and section 228 of the Indian Penal Code. (45 of 1860 ).



All officers of Police and Customs and all officers of Government engaged in the collection of land revenue, and all village officers are hereby empowered and required to assist the Central Excise Officers in the execution of this Act.



Every owner or occupier of land, and the agent of any such owner or occupier, in charge of the management of- that land, if contraband excisable goods are manufactured thereon, shall in the absence of reasonable excuse be bound to give notice of such manufacture to a Magistrate, or to an officer of the Central Excise, Customs, Police, or Land Revenue Department, immediately the fact comes to his knowledge.



Any owner or occupier of land, or any agent of such owner or occupier in charge of the management of that land, who willfully connives at any offence against the provisions of this Act or of any rules made there under shall for every Such offence be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to five hundred rupees, or with both.



All searches made under this Act or any rules' made there under and all arrests made under this Act shall be carried out in accordance with the provisions of the Code of Criminal Procedure, 1898 1*, relating respectively to' searches and arrests made under that Code. (5 of 1898 ).

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1. See row the Code of Criminal Procedure, 1973 (2 of 1974 ).

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Every person arrested under this Act shall be forwarded without delay to the nearest Central Excise Officer empowered to send persons so arrested to a Magistrate, or, if there is no such Central Excise Officer within a reasonable distance,- to the officer- in- charge of the nearest police- station.



The officer- in- charge of a police- station to whom any person is forwarded under section 19 shall either admit him to bail to appear before the Magistrate having jurisdiction, or in default of bail forward him in custody to such Magistrate.



(1) When any person is forwarded under section 19 to a Central Excise Officer empowered to send persons so arrested to a Magistrate, the Central Excise Officer shall proceed to inquire into the charge against him.

(2) For this purpose the Central Excise Officer may exercise the same powers and shall be subject to the same provisions as the officer- in- charge of a police- station may exercise and is subject to under the Code of Criminal Procedure, 18981, when investigating a cognizable case: (5 of 1898 ).

Provided that-

(a) If the Central Excise Officer is of opinion that there is sufficient evidence or reasonable ground of suspicion against the accused person, he shall either admit him to bail lo appear before a Magistrate having jurisdiction in the case, or forward him in custody to such Magistrate;

(b) If it appears to the Central Excise Officer that there is not sufficient evidence or reasonable ground of suspicion against the accused person, he shall release the accused person on his executing a bond, with or without sureties as the Central Excise Officer may direct, to appear, if and when so required before the Magistrate having jurisdiction, and shall make a full report of all the particulars of the case to his official superior.



Any Central Excise or other officer exercising powers under this Act or under the rules made there under who-

(a) Without reasonable ground of suspicion searches or causes to be searched any house, boat or place;

(b) Vexatiously and unnecessarily detains, searches or arrests any person;

(c) Vexatiously and unnecessarily seizes the moveable property of any person, on pretence of seizing or searching for any article liable to confiscation under this Act;

(d) Commits, as such officer, any other act to the injury of any person, without having reason to believe that such act is required for the execution of his duty; shall, for every such offence, be punishable with fine which may extend to two thousand rupees. Any person willfully and maliciously giving false information and so causing an arrest or a search to be made under this Act shall be punishable with fine which may extend to two thousand rupees or with imprisonment for a term which may extend to two years or with both.



Any Central Excise Officer who ceases or refuses to perform or withdraws himself from the duties of his office, unless he has obtained the express written per- mission of the Collector of Central Excise, or has given to his superior officer two months' notice in writing of his intention or has other lawful excuse, shall on conviction before a Magistrate be punishable with imprisonment for a term which may extend to three months or with fine which may extend to three months' pay, or with both.
Last updated on September, 2016

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