Nthe central excise and salt act 1944 pdf

The say is celebrated to commemorate the legislation of central excise and salt act in 24 february, 1944. The central excise act, 1944 an act to consolidate and amend the law relating to central duties of excise whereas it is expedient to consolidate and amend the law relating to central duties of excise on goods manufactured or produced in certain parts of india. The day aims honours the contribution of the central board of excise and custom to. The said show cause notice was, therefore, challenged as being without jurisdiction. Central excise prosecution under the central excise and salt act,1944, clarifications regarding. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. In this act, unless there is anything repugnant in the subject or context, 9 a 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, 10 commissioner of central excise. The central excises and salt act 1944 in india bare acts, banking and insurance, business and corporate, constitutional, consumer laws, criminal law, energy, environmental, family and inheritance, heritage and national importance, immigration law, labor law, the central excises and salt act 1944 national security, others, procedural and administration, property related, public utilities. Excisable goods under central excise act,1944 cakart. The central excises and salt act, 1944 provides for the levy and collection of duties of excise on all excisable goods specified in the first schedule to that act. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Manufacturer is the person who actually brings new and identifiable product into existence. Central excise guidelines for launching prosecution. In exercise of power conferred by section 11a of the central excises and salt act, 1944 hereinafter called the act three showcause notices were issued to the respondent on the allegation that it had failed to pay the duty on coal cinders payable under tariff item no.

Central government and rupees respectively by section 3 and the second. Download the central excise act, 1944 by pdf online. Duty liability is on manufacturer in most of the cases. Buy the central excise act, 1944 by pdf online from company secretary. An act to consolidate and amend the law relating to central duties of excise. Central government under section 37 of the central excise and salt act, 1944 1 of 1944 and published with the notification of the former finance department revenue division no. It deals with policy formulation related to collection of service tax and central excise and duties. Central government under section 37 of the central excise and salt act, 1944 1 of. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. Schedule to the central excise tariff act, 1985 5 of 1986 as being subject to a duty of excise and includes salt e. As per the section 37 of the finance act, 1978 special excise duty was attracted on all excisable goods on which there is a levy of basic excise duty under the central excises and salt act, 1944.

Mere supplier of raw material or brand name owner is not manufacturer. An act to consolidate and amend the law relating to duties of excise and. The charging section is section 3 of the central excises and salt act, 1944. Inserted vide the central excise tariff amendment act, 2004. The program on the day rewards few of the most sincere and good employees for their matchless sincere duty towards the. Excisable goods under central excise act, 1944 section 2d of central excise act, 1944. Continuance of assessment proceeding under central excises. As the central excise authorities posted the matter for. The salt department was originally a part of the central board of revenue under the ministry of finance, but since a reorganisation of the ministries of india in 1957 it has come under the. Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, ind slideshare uses cookies to improve functionality and performance, and to provide you with relevant advertising. An act to consolidate and amend the law relating to central duties of excise and to salt. Punit dutt tyagir1 indirect taxes matters appeals us 35 l of central excise and salt act, 1944. Special excise duty is levied at the rates specified in the second schedule to central excise tariff act, 1985.

Loan licensee can be treated as manufacturer only if the manufacture is. Different states of the country conduct various types of programs on this day. The rates at which duties of excise shall be levied under the4 central excise and salt act, 1944 1 of 1944 are specified in3 the first schedule. Arguments of the learned counsel for the parties have been heard. The excises and salt act, 1944 national board of revenue. Central excises and salt act, 1944 central value added tax cenvat, commonly referred to as excise duty, is primarily levied on the manufacturer. Central excise day is celebrated on 24 february in india. Scribd is the worlds largest social reading and publishing site. The day recognizes the contribution of the central board of excise and customs at present central board of indirect taxes and customs. Explanation to section 2d provides that goods include any article material or.

Any person aggrieved by any decision or order passed under this act by a central excise officer lower in rank than a collector, of central excise may appeal to the collector of central. Central excises and salt act, 1944 commentary josh and. The day marks the day of enactment of the central excise and salt act, 1944. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. Download free sample and get upto 30% off on mrprental. The day marks the enactment of the central excise and salt act in 1944. In 1944, the government of india passed the central excises and salt act which unified and amended all laws dealing with duties on excise and salt.

The apex court after taking into account the statutory provisions contained in the central excises and salt act at the relevant time, the central excises rules, 1944, the decision in the case of commissioner of income tax, bombay vs. Statement of objects and reasons vide gazette of india, 1943, partv, page 243. As per explanation to section 2d of the central excise act, 1944, excisable goods means those goods specified in the schedule to central excise tariff act, 1985 as being subject to duty of excise and includes salt. Central excise act free download as powerpoint presentation.

Central excise day is celebrated all over india on 24th february. In this chapter, unless the context otherwise requires. The central excise act, 1944 was created to ensure that laws concerning the central duties of excise on any goods or products manufactured within the length and breadth of india, could be consolidated as well as amended by the central government. The central excises and salt act, 1944 indian kanoon. The salt cess act, 1953 department for promotion of industry. Central excise prosecution under the central excise and. This application under section 35g3 of the central excises and salt act, 1944 has been made with the prayer to direct the customs, excise and gold control appellate tribunal to state a case and refer the questions of law arising out of its orders dated 8. Central excise act 1944 section 35b appeals to the. Central excise guidelines for launching prosecution under the central excises and salt act, 1944 regarding central excise. Indirect taxes matters appeals us 35 l of central excise and salt act, 1944.