THE CENTRAL EXCISE ACT, [Act No. 1 of ]. [24th February, ]. An Act to consolidate and amend the law relating to Central Duties of Excise. The Central Excise Act, [Act No. 1 of ]. [24th February, ]. An Act to consolidate and amend the law relating to Central Duties of Excise. “Central Government” and “rupees” respectively by section 3 and the Second Schedule of Excise Officer under this Act or the rules made thereunder;. (j).
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In exercise of the powers conferred by section 37 of the Central Excise Act, (1 of ) and in supersession of the Central Excise Rules. An Act to consolidate and amend the law relating to Central Duties of Excise. [ 24th February, ]. CHAPTER III. POWERS AND DUTIES OF OFFICERS AND . (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.
The Public Accounts Committee made an inquiry into all aspects of the issue relating to refund of central excise duty. The Committee presented its report to the Parliament on the 11th day of March, The Committee has also recommended for the introduction of suitable legislation to amend the Central Excises and Salt Act, and the Customs Act, to deny refunds in cases of unjust enrichment.
The Bill aims at giving effect to the aforesaid recommendation of the Committee and proposes the following main amendments in the said Acts, namely:. In addition, any income from investment of the amount credited to the Fund and any other monies received by the Central Government for the purposes of the Fund will be credited to the Fund.
The Fund will be utilised by the Central Government for the welfare of the consumers in accordance with the rules to be made in this behalf;. The surplus, if any, will be dealth with in accordance with the aforeside provisions of section 11B of the Central Excise and Salt Act, and Section 27 of the Customs Act, References of certain expressions. Duty specified in the Fourth Schedule to be levied. Provided that the duty of excise which shall be levied and collected on any excisable goods which are produced or manufactured by a hundred per cent.
Explanation 1. Provided that in fixing different tariff values in respect of excisable goods falling under sub-clause i or sub-clause ii , regard shall be had to the sale prices charged by the different classes of producers or manufacturers or, as the case may be, the normal practice of the wholesale trade in such goods. Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods.
Provided that where a factory producing notified goods is in operation during a part of the year only, the annual production thereof shall be calculated on proportionate basis of the annual capacity of production:. Provided further that in a case where the factor relevant to the production is altered or modified at any time during the year, the annual production shall be re-determined on a proportionate basis having regard to such alteration or modification.
Provided that where a factory producing notified goods did not produce the notified goods during any continuous period of fifteen days or more, the duty calculated on a proportionate basis shall be abated in respect of such period if the manufacturer of such goods fulfils such conditions as may be prescribed. Explanation 2. Emergency power of Central Government to increase duty of excise. Provided that the Central Government shall not issue any notification under this sub-section for substituting the rate of duty in respect of any goods as specified by an earlier notification issued under this sub-section by that Government before such earlier notification has been approved with or without modifications under sub-section 2.
Power of Central Government to amend Fourth Schedule. Provided that such amendment shall not alter or affect in any manner the rates specified in the Fourth Schedule at which the duties of excise shall be leviable on the goods specified therein. Valuation of excisable goods for purposes of charging of duty of excise.
Valuation of excisable goods with reference to retail sale price. Provided that in case the provisions of the Act, rules or other law as referred to in sub-section 1 require to declare on the package, the retail sale price excluding any taxes, local or otherwise, the retail sale price shall be construed accordingly. Remission of duty on goods found deficient in quantity. Provided that different limit or limits of percentage may be fixed for different varieties of the same excisable goods or for different areas or for different seasons.
Central Excise Act 1944
Power to grant exemption from duty of excise. Provided that, unless specifically provided in such notification, no exemption therein shall apply to excisable goods which are produced or manufactured-.
Provided that the order for non-reversal of credit shall not apply where an assessee has preferred a claim for refund of excise duty paid by him:. Provided further that the Central Government may also specify in the notification referred to above for non-reversal of credit, if any, taken by the downloader of the said product.
Registration of certain persons. Offences and penalties. Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the Court such imprisonment shall not be for a term of less than six months;. Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the Court such imprisonment shall not be for a term of less than six months.
Certain offences to be non-cognisable. Offences by companies. Provided that nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act, if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence. Power of Court to publish name, place of business, etc. Presumption of culpable mental state.
Relevancy of statements under certain circumstances. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded. Provided further that, if such person has paid duty in part, interest and penalty under sub-section 1-A , the Central Excise Officer, shall determine the amount of duty or interest not being in excess of the amount partly due from such person. A where under the rules made under this Act a periodical return, showing particulars of the duty paid on the excisable goods removed during the period to which the said return relates, is to be filed by a manufacturer or a producer or a licensee of a warehouse, as the case may be, the date on which such return is so filed;.
B where no periodical return as aforesaid is filed, the last date on which such return is to be filed under the said rules;. C in any other case, the date on which the duty is to be paid under this Act or the rules made thereunder;] b in a case where duty of excise is provisionally assessed under this Act or the rules made thereunder, the date of adjustment of duty after the final assessment thereof;.
Interest on delayed payment of duty. Provided that where a person chargeable with duty determined under sub-section 2 of section A before the date on which the Finance Bill, receives the assent of the President, fails to pay such duty within three months from such date, then, such person shall be liable to pay interest under this section from the date immediately after three months from such date, till the date of payment of such duty.
Provided that in such cases where the duty becomes payable consequent to issue of an order, instruction or direction by the Board under section B, and such amount of duty payable is voluntarily paid in full, without reserving any right to appeal against such payment at any subsequent stage, within forty-five days from the date of issue of such order, instruction or direction as the case may be, no interest shall be payable and in other cases the interest shall be payable on the whole of the amount, including the amount already paid.
Penalty for short-levy or non-levy of duty in certain cases. Provided further that the benefit of reduced penalty under the first proviso shall be available if the amount of penalty so determined has also been paid within the period of thirty days referred to in that proviso:. Provided also that where the duty determined to be payable is reduced or increased by the Commissioner Appeals , the Appellate Tribunal or, as the case may be, the Court, then, for the purposes of this section, the duty, as reduced or increased, as the case may be, shall be taken into account:.
Provided also that in case where the duty determined to be payable is increased by the Commissioner Appeals , the Appellate Tribunal or, as the case may be, the Court, then, the benefit of reduced penalty under the first proviso shall be available , if the amount of duty so increased, the interest payable thereon and twenty-five per cent.
Claim for refund of duty. Provided that where an application for refund has been made before the commencement of the Central Excises and Customs Laws Amendment Act, 40 of , such application shall be deemed to have been made under this sub-section as amended by the Act and the same shall be dealt with in accordance with the provisions of sub-section 2 as substituted by that Act: Interest on delayed refunds.
Provided where any duty ordered to be refunded under sub-section 2 of section B in respect of an application under sub-section 1 of that section made before the date on which the Finance Bill, receives the assent of the President, is not refunded within three months from such date, there shall be paid to the applicant interest under this section from the date immediately after three months from such date, till the date of refund of such duty.
Power not to recover duty of excise not levied or short-levied as a result of general practice. Duties of excise collected from the downloader to be deposited with the Central Government. Interest on the amounts collected in excess of the duty.
Provided that in such cases where the amount becomes payable consequent to issue of an order, instruction or direction by the Board under section B, and such amount payable is voluntarily paid in full, without reserving any right to appeal against such payment at any subsequent stage, within forty-five days from the date of issue of such order, instruction or direction, as the case may be, no interest shall be payable and in other cases the interest shall be payable on the whole amount, including the amount already paid.
Provisional attachment to protect revenue in certain cases. Provided that the Chief Commissioner of Central Excise may, for reasons to be recorded in writing, extend aforesaid period by such further period or periods as he thinks fit, so, however, that the total period of extension shall not in any case exceed two years:.
Provided further that where an application for settlement of case under section E is made to the Settlement Commission, the period commencing from the date on which such application is made and ending with the date on which an order under sub-section 1 of section F is made shall be excluded from the period specified in the preceding proviso.
Liability under Act to be first charge. Price of goods to indicate the amount of duty paid thereon. Presumption that incidence of duty has been passed on to the downloader. Consumer Welfare Fund. Utilisation of the Fund.
Power to arrest. 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. Provided that the exemptions under sections and of the Code of Civil Procedure 5 of shall be applicable to requisitions for attendance under this section. Special audit in certain cases. Provided that the Central Excise Officer may, on an application made to him in this behalf by the manufacturer or the person and for any material and sufficient reason, extend the said period by such further period or periods as he thinks fit; so, however, that the aggregate of the period originally fixed and the period or periods so extended shall not, in any case, exceed one hundred and eighty days from the date on which the direction under sub-section 1 is received by the manufacturer or the person.
Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc. Owners or occupiers of land to report manufacture of contraband excisable goods.
Disposal of persons arrested. Procedure to be followed by officer-in-charge of police-station. Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under section Any person wilfully 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.
Application for advance ruling. Procedure on receipt of application. Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the Commissioner of Central Excise.
Provided further that no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard:. Provided also that where the application is rejected, reasons for such rejection shall be given in the order. Applicability of advance ruling. Advance ruling to be void in certain circumstances. Powers of Authority. Procedure of Authority.
Provided that, where a member of the Board is appointed as the Chairman, Vice-Chairman or as a Member of the Settlement Commission, he shall cease to be a member of the said Board.
Quickly my eyes jump two columns to the intersecting clue, Across, completely ignoring the blur outside the window that indicates my train has left the Times Square station.
Slowly, the pieces come together, the wordplay sending my brain into mental gymnastics. At the end of two hours, I find myself staring at a completed crossword puzzle, and as trivial as it is, it is one of the greatest feelings in the world. As an avid cruciverbalist, I have a knack for problem-solving.
In college I had fallen in love with another kind of puzzle: organic chemistry. While some of my peers struggled with its complexity, the notion of analyzing mass spectroscopy, IR spectrums, and H-NMR to identify a specific molecule invigorated me. In my biology classes, the human body was an amazing mystery to me. Intricacies such as hormonal up- and down-regulation really pulled at the riddler in me; I was not satisfied until I understood the enigma of how the body worked.
Graduate school at Columbia was an extension of this craving, and I chose a thesis topic that would attempt to elucidate the sophisticated workings of neuro-hormonal balance peri-bariatric surgery. In non-academic settings, I also pursued activities that would sharpen my intellect. To me, the act of teaching was a form of problem-solving; a good teacher finds the most effective way to convey information to students.
So I accepted the challenge and taught in both international and domestic settings. In church, I assumed leadership positions because it forced me to think critically to resolve conflicts; and in lab, I volunteered to help write a review on the biological mechanisms of weight regain. It was exactly what I loved: isolating a specific human phenomenon and investigating how it worked. After participating in health fairs, working at a clinic, and observing physicians, I understand that pinpointing the exact needs of a patient is difficult at times.
In a way, disease itself can be a puzzle, and doctors sometimes detect it only one piece at a time — a cough here, lanugo there. Signs and symptoms act as clues that whittle down the possibilities until only a few remain. Then all that is left is to fill in the word and complete the puzzle.
Actually, it is not as easy as that, and inevitably the imperfect comparison falls through. I distinctly remember a conversation I had with a psychiatric patient at Aftercare. He had just revealed to me his identity as Batman, and he also believed he was Jesus. During downtime in-between tests he decided to confide in me some of his dreams and aspirations. I was looking for the right words to say, but there are times when emotions are so overwhelming that words fail.
I nodded in approval and motioned that we should get back to testing. Those next few hours of testing flew by as I ruminated what I had experienced. It is the one profession that gives me the opportunity to restore others while thinking critically and appreciating human biology.
I have come to love both, but there is really nothing I want more in the world than to see a broken person restored, a dream reignited, to see Mr. The prospect of healing others brings me joy that surpasses even completing the challenging crosswords in the Sunday paper. I am passionate about people, and medicine allows me to participate in their lives in a tangible, physical way that is aligned with my interest in biology and problem-solving skill.
Even so, I am always humbled by what little I know and am prepared to make mistakes and learn along the way. After all, I would never do a crossword puzzle in pen. Examples of Technical Writing Assignments Gifts to charities are deductible because they serve the public interest. A gift to a friend or family member is not deemed to serve the public interest and thus is not deductible.
However, gifts for helping with relief efforts, education, medical services for the needy, social services or religious organizations are deemed to benefit the greater public interest and are therefore deductible for income, gift or estate tax purposes. It is permissible to make a gift to an educational institution to provide scholarships to deserving students.
However, the gift may not be subject to certain kinds of contingencies. For example, a gift transferred to a charitable organization that requires all staff of that charity to run a mile in four minutes or to lose 10 pounds this month would not be deductible. However, a contingency that is extremely remote will not defeat the gift. For example, if the gift is contingent upon a university remaining in existence and the university has been conducting classes for several decades, then the probability for fulfillment of the contingency will be deemed negligible and the deduction will be permitted.
Generally, gifts may be subject to reasonable designations or restrictions. However, a restriction may cause the charitable deduction to be lowered. For example, the gift to a charity of property subject to a conservation easement may reduce the value of that property to the charity. In this circumstance, the charitable deduction would be reduced to reflect the actual value transferred to the charity. Several types of gifts do not result in deductions or produce reduced deductions.
For example, payment of tuition to an organization for your child or grandchild produces no deduction. The benefit of education for the child is equal to the tuition paid and there is no charitable gift.
In some reported cases, the government has claimed both civil and criminal liability for intentional charitable deduction of tuition. While the risk of criminal tax fraud liability may be low, the Service is clearly taking hard line positions on tuition deductions. Similarly, payment to a charity for specific services is not deductible. For example, in , the Supreme Court determined gifts of fixed amounts to the Church of Scientology for personal counseling were not deductible.
These gifts were more appropriately considered payments for services than true charitable contributions. Auctions are frequently held by charities and some downloadrs have mistakenly believed that their successful bids were deductible. However, since the individual receives the auction property, there is usually no deduction. Many charities desire to give recognition, plaques, memorabilia and other items to donors.
There is an exception to this rule if the bid can be shown to be in excess of the fair market value of the item. The charity may make a "good faith estimate" of the value transferred. If the gift is.
Charitable reverse split dollar CRSD plans were a concept heavily promoted by the life insurance industry and some charitable organizations in the late s.
The benefits to an individual do not include intangible religious benefits. The deductions claimed were often far in excess of the value actually transferred to charity. See Token Benefit - Usually a mug, plaque, poster or similar item with the logo of the charity.
However, those unfortunate donors who became involved in these plans are now in litigation with the IRS over additional taxes and penalties. Under the theory that the religious education should be deductible, Mr.
If value of item given by the charity to the donor exceeds the token benefit, then the donor's charitable deduction is reduced. Several categories of transfers produce no charitable deduction. These include partial interests, gifts of art with intervening interests, gifts of the use of property, gifts of time and gifts of ordinary income property.
Under income, gift and estate tax rules, partial interests are generally not deductible. A partial interest gift occurs when a donor transfers less than his or her entire interest in a property. For example, if a donor gives surface rights to land and retains the mineral rights, there is no deduction because only part of the property was transferred.
However, an undivided interest gift is permitted, so long as the donor gives an undivided percentage of each and every interest he or she owns in the property. The obvious purpose of the rule is to allow the deduction only when the charity actually has ownership and control of the art or other personal property.
A further exception is created for charitable gifts to unitrusts, annuity trusts, pooled income funds and gifts of remainders in a home or farm. Gifts of art and other tangible personal property are not deductible if there are "intervening interests.
Use of property and gifts of services are not deductible. The use of property or providing services such as advertising would otherwise generate ordinary income to the donor.
Since there is no recognition of income, there is no charitable deduction. This principle also applies to gifts of time, since time is an ordinary asset. The charity must provide the volunteer with a description of the contributed services and state whether there has been any transfer from the charity of goods or services back to the donor.
In addition to out-of-pocket expenses, mileage is deductible at the rate of 14 cents per mile. If a donor travels to attend a meeting or conference that is sponsored by the charity, then there is a deduction only if there is "no significant amount of personal pleasure" in the meeting. The "no smile" rule is applied on a factual basis, but the principal purpose of the conference must be to further the charitable goals. The typical alumni excursion does not qualify for a deduction but a meeting or conference with morning and afternoon sessions usually will qualify.
A donor may make a transfer to a charity and receive a benefit in return that is not excluded under the "token benefit" rules. If the gift by the donor is over , then any "quid pro quo" transfer requires documentation by the charity. If the benefit transferred is greater than a token benefit and the gift exceeds , deductions for "quid pro quo" gifts are equal to the fair market value less the benefit transferred by the charity to the donor. Gifts to religious organizations for religious services or a benefit such as the naming of a building are excluded from this rule.
However, tangible benefits such as a dinner, attendance at a sports or art event or transfer of valuable items to a donor will trigger the "quid pro quo" rule. For example, assume that a theater group offers donors premier seating for a Shakespearean play. If the donors pay 0 and the normal price for the seats is ; the excess of 0 over the regular , or , would then be deductible. However, a creative counsel proposed that the fraternity corporation grant a conservation easement under Sec.
Company B is a for-profit corporation that operates a website that sells consumer products from a wide variety of merchants. Normally, gifts to a fraternity house would not be deductible, since the fraternity is a Sec.
The web site is accessible either directly through Company B or through links on certain charities' web pages.
Central Excise Act & Rules - 1944
For each download on the web site, shoppers are entitled to a rebate, which is based upon the total download price.
Taxpayers had given a home to the Village of Chenequa Fire Department and it was burned down as part of normal firefighter training. Company is a for-profit corporation that has developed a brand-name affinity credit card program. In addition to not receiving the charitable deduction, the doctor was subject to capital gains tax on sale of the stock and an accuracy-related penalty. Company's credit card program will help charities raise funds through "rebates" in connection with credit card transactions.
Council is an unincorporated organization that was created pursuant to a state statute. Council was created to develop and implement a statewide trauma care system. Tucker is a pilot for Southwest Airlines and resides in Birmingham, Alabama.
As a result, five counties entered into an agreement to form Council. His principal position with Southwest is as a line captain and check pilot at Midway Airport. The trial has ended but the trial court has not issued its opinion. Under the proposed gift scenario, Donors and PC will enter into an agreement at the time of the gift.
He deducted , for employee expenses and , for charitable gifts for tax year Moreover, there are no settlement negotiations underway between Mid City Corp. Under the terms of the agreement, all of Donors' donations will be placed in an investment or brokerage account under PC's name and for PC's exclusive benefit. Donors' contributions will be unconditional and irrevocable.
The agreement further provides that PC has the right at any time or for any purpose the power to withdraw any or all of the assets held in the account.
There are several limits on deducting charitable gifts. Generally, cash gifts and appreciated gifts to public charities are deducted first. Then, cash and appreciated gifts to private foundations are deducted. If there are carry-forwards in either category, those are deducted next if the current gifts have not reached the applicable deduction limits.
Power to exempt from operation of this Chapter. Provided that when any proceeding is referred back in any appeal or revision, as the case may be, by any court, Appellate Tribunal or any other authority, to the adjudicating authority for a fresh adjudication or decision, as the case may be, then such proceeding shall not be deemed to be a proceeding pending within the meaning of this clause;] tc" Provided that when any proceeding is referred back in any appeal or revision, as the case may be, by any court, Appellate Tribunal or any other authority, to the adjudicating authority for a fresh adjudication or decision, as the case may be, then such proceeding shall not be deemed to be a proceeding pending within the meaning of this clause;]".
Earlier Chapter V containing sections 31 to 32 was omitted by Act 33 of , sec. Clause c , before substitution, stood as under: Customs and Central Excise Settlement Commission.
Provided that, where a member of the Board is appointed as the Chairman, Vice Chairman or as a Member of the Settlement Commission, he shall cease to be a member of the said Board. Powers and procedure of Settlement Commissions. Jurisdiction and powers of Settlement Commission. Provided that if at any stage of the hearing of any such case or matter, it appears to the presiding officer that the case or matter is of such a nature that it ought to be heard of by a Bench consisting of three Members, the case or matter may be referred by the presiding officer of such Bench to the Chairman for transfer to such Bench as the Chairman may deem fit: Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances.
Power of Chairman to transfer cases from one Bench to another. Decision to be by majority. Provided that no such application shall be made unless,— a the applicant has filed returns showing production, clearance and central excise duty paid in the prescribed manner;. Provided that where no notice has been issued or no order has been passed within the aforesaid period by the Settlement Commission, the application shall be deemed to have been allowed to be proceeded with. Provided that where the Commissioner does not furnish the report within the aforesaid period of thirty days, the Settlement Commission shall proceed further in the matter without the report of the Commissioner.
Provided that where the Commissioner Investigation does not furnish the report within the aforesaid period, the Settlement Commission shall proceed to pass an order under sub-section 5 without such report. Provided that the amount of settlement ordered by the Settlement Commission shall not be less than the duty liability admitted by the applicant under section 32E. Procedure on receipt of an application under section 32E. Provided that an application shall not be rejected under this sub-section, unless an opportunity has been given to the applicant of being heard: Provided further that the Commissioner of Central Excise shall furnish such report within a period of one month of the receipt of the communication from the Settlement Commission, failing which it shall be presumed that the Commissioner of Central Excise has no objection to such application; but he may raise objections at the time of hearing fixed by the Settlement Commission for admission of the application and the date of such hearing shall be communicated by the Settlement Commission to the applicant and the Commissioner of Central Excise within a period not exceeding two months from the date of receipt of such application, unless the presiding officer of the Bench extends the time, recording the reasons in writing.
Power of Settlement Commission to order provisional attachment to protect revenue. Power of Settlement Commission to reopen completed proceedings.
Provided that no proceeding shall be reopened by the Settlement Commission under this section after the expiry of five years from the date of application: Inspection, etc. Provided that, for the purpose of enabling any person whose case is under consideration to rebut any evidence brought on record against him in any such report, the Settlement Commission shall, on an application made in this behalf, and on payment of the prescribed fee by such person, furnish him with a certified copy of any such report or part thereof relevant for the purpose.
Power of Settlement Commission to grant immunity from prosecution and penalty. Provided that no such immunity shall be granted by the Settlement Commission in cases where the proceedings for the prosecution for any such offence have been instituted before the date of receipt of the application under section 32E. Order of settlement to be conclusive. Recovery of sums due under order of settlement.
Proceedings before Settlement Commission to be judicial proceedings. Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission. Power of adjudication. Adjudication procedure. Provided that no such adjournment shall be granted more than three times to a party during the proceeding.
Option to pay fine in lieu of confiscation. Appeals to 1[Commissioner Appeals ]. Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal. Procedure in appeal. Provided further that where the 1[Commissioner Appeals ] is of opinion that any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, no order requiring the appellant to pay any duty not levied or paid, short-levied or short-paid or erroneously refunded shall be passed unless the appellant is given notice within the time limit specified in section 11A to show cause against the proposed order.
Appeals to the Appellate Tribunal. Provided that no such fee shall be payable in the case of an appeal referred to in sub-section 2 or a memorandum of cross-objections referred to in sub-section 4.
Provided that no such fee shall be payable in the case of an application filed by or on behalf of the Commissioner of Central Excise under this sub-section. Orders of Appellate Tribunal. Provided that where an order of stay is made in any proceedings relating to an appeal filed under sub-section 1 of section 35B, the Appellate Tribunal shall dispose of the appeal within a period of one hundred and eighty days from the date of such order: Provided further that if such appeal is not disposed of within the period specified in the first proviso, the stay order shall, on the expiry of that period, stand vacated.
Procedure of Appellate Tribunal. Powers of Board or [Commissioner of Central Excise] to pass certain orders. Powers of revision of Board or 2[Commissioner of Central Excise] in certain cases. Revision by Central Government. Provided that the Central Government may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the aforesaid period of three months, allow it to be presented within a further period of three months.
Provided that no such fee shall be payable in the case of an application referred to in sub-section 1A. Deposit, pending appeal of duty demanded or penalty levied. Provided that where in any particular case, the [Commissioner Appeals ] or the Appellate Tribunal is of opinion that the deposit of duty demanded or penalty levied would cause undue hardship to such person, the [Commissioner Appeals ] or, as the case may be, the Appellate Tribunal, may dispense with such deposit subject to such conditions as he or it may deem fit to impose so as to safeguard the interests of revenue: VII-6 w.
Power of High Court or Supreme Court to require statement to be amended. Case before High Court to be heard by not less than two Judges. Decision of High Court or Supreme Court on the case stated. Appeal to Supreme Court. Hearing before Supreme Court. Provided that nothing in this sub-section shall be deemed to affect the provisions of sub-section 1 of section 35K or section 35N.
Sums due to be paid notwithstanding reference, etc. Exclusion of time taken for copy. Transfer of certain pending proceedings and transitional provisions. Provided that the appellant may demand that before proceeding further with that appeal or matter, he may be re-heard. Provided further that the applicant or the other party may make a demand to the Appellate Tribunal that before proceeding further with that proceeding or matter, he may be re-heard.
Appearance by authorised representative.
Presumption as to documents in certain cases. Rs Licence to manufacture and refine saltpetre and to separate and purify salt in the process of such manufacture and refining Rs Licence to manufacture sulphate of soda kharinun by solar heat in evaporating pans Delegation of powers.
Instructions to Central Excise Officers. Service of decisions, orders, summons, etc. Rounding off of duty, etc. Publication of information respecting persons in certain cases. Publication of rules and notifications and laying of rules before Parliament. Effect of amendments, etc. Repeal of enactments. Protection of action taken under the Act.Vexatious search, seizure, etc. The group that tried to publicly shame Arianna Huffington into sharing her profits from the merger came up with a catchy name for its Facebook group: "Hey, Arianna, Can You Spare A Dime?
Every student requires help with homework from time to time. The challenge lies in getting that story and message out of your head and into print in a way that resonates with your audience. And that's why I'm constantly appalled at the ways in which publishers and editors like Lucas and Nome can somehow pretend that their devaluation of writers' labor is not also somehow a devaluation of the world itself, a perpetuation of the systems of war and inequality that they claim to want to correct.
No subject matter is forbidden, no structure is prescribed. Earlier sub-section 2 was substituted by Act 27 of , sec. Commissioner Of Income-Tax, Offences and penalties.
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