The Central Excise Act, 1944

The Central Excise Act, 1944
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The Central Excise Act, 1944

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It is hereby enacted as follows CHAPTER I PRELIMINARY SECTION 1. Short title, extent and commencement. - This Act may be called the Central Excise Act,1944. 2 It extends to the whole of India. 3 It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint in this behalf. SECTION 2. context, a
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Definitions. In this Act, unless there is anything repugnant in the subject or
Adjudicating authority means any authority competent to pass any order or decision under this Act, but does not include the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 54 of 1963 , Commissioner of Central Excise Appeals or Appellate Tribunal Appellate Tribunal means the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962 52 of 1962 broker or commission agent means a person who in the ordinary course of business makes contracts for the sale or purchase of excisable goods for others Central Excise Officer means the Chief Commissioner of Central Excise, Commissioner of Central Excise, Commissioner of Central Excise Appeals , Additional Commissioner of Central Excise, Joint Commissioner of Central Excise Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise or any other officer of the Central Excise Department, or any person including an officer of the State Government invested by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 54 of 1963 with any of the powers of a Central Excise Officer under this Act. curing includes wilting, drying, fermenting and any process for rendering an unmanufactured product fit for marketing or manufacture excisable goods means goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 5 of 1986 as being subject to a duty of excise and includes salt factory means any premises, including the precincts thereof, wherein or in any part of which excisable goods other than salt are manufactured, or wherein or in any part of which any manufacturing process connected with the production of these goods is being carried on or is ordinarily carried on