Excise - 12. page

Information in respect of persons in certain cases to be published [Section 37E]: This provides for publishing the name of any person and particulars of any proceedings in relation to such […]

Manner of determination of commencement and termination of time: Section 9 of the General Clauses Act, 1897 lays down the provision relating to commencement and termination of time. It stipulates that in […]

Rounding off of duty, etc. [Section 37D]: The amount of duty, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions […]

Service of notices/decisions/orders/summons etc. [Section 37C]: A show cause notice becomes a valid notice only if it is issued in consonance with the provisions of section 11A and served in accordance with […]

Duty of excise not levied or short-levied as a result of general practice not to be recovered [Section 11C]: Sometimes it may happen that goods may be liable to excise duty but […]

Central excise dues to have the first charge [Section 11E]: This section creates a first charge on the property of a defaulter for recovery of the Central Excise dues subject to the […]

Recovery provisions under customs law applicable to recovery of excise duty: For the purpose of recovery of dues, provisions of section 142(1)(b), 142(1)(c)(ii) and section 28AAA of the Customs Act, 1962 […]

Recovery as prescribed in section 11: Recovery of sums due to the Government can be made by the officer empowered by the Central Board of Excise and Customs or a Central Excise […]

Offence and age [Section 9E]: Section 9E of the act makes it clear that the provisions of section 562 of the Code of Criminal Procedure, 1989 (section 360 of the new […]

Attempt/abet to commit an offence: In the earlier paragraph on the scheme of offences under Excise Law, it was pointed that attempting or abetting the commission of certain offences under section 9 […]