3A. Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods |
4 Valuation of excisable goods for the purposes of charging of duty of excise |
7 Omitted |
8 Restriction on possession of excisable goods |
11A Recovery of duties not-levied or not-paid or short-levied or short-paid or erroneously refunded |
11B Claim for refund of duty |
3. Duties specified in 1st Schedule and the 2nd Schedule to the CETA, 1985 |
4A Valuation of excisable goods with reference to retail sale price |
9C Presumption of culpable mental state |
5 Remission of duty on goods found deficient in quantity |
5B Non-reversal of CENVAT credit |
6 Registration of certain persons |
5A Power to grant exemption from duty of excise |
9 Offences and penalties |
9A Certain offences to be non-cognizable |
9AA Offences by companies |
9B Power of Court to publish name/ place of business, etc., of persons convicted under the Act |
9D Relevancy of statements under certain circumstances |
9E Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958 |
10 Power of Courts to order forfeiture |
12 Application of the provisions of Act No. 52 of 1962 to Central Excise Duties |
11E Liability under Act to be first charge |
11 Recovery of sums due to Government |
11AA Interest on delayed payment of duty |
11AC Penalty for short-levy or non-levy of duty in certain cases |
11BB Interest on delayed refunds |
11C Power not to recover duty of excise not-levied or short-levied as a result of general practice |
11D Duties of excise collected from die buyer to be deposited with the Central Government |
11DD Interest on the amounts collected in excess of the duty |
11DDA Provisional attachment to protect revenue in certain cases |