The Central Excise Act, 1944

The Central Excise Act, 1944 is a landmark legislation that regulated the levy and collection of excise duty on goods manufactured or produced in India, forming a critical component of the country’s indirect tax framework prior to GST. This Act lays down detailed provisions relating to classification, valuation, assessment, exemptions, refunds, and recovery of excise duty, along with enforcement mechanisms.

This publication provides the authentic and updated text of the Act, offering clarity on key aspects such as registration of manufacturers, maintenance of records, inspection, search and seizure, confiscation of goods, and imposition of penalties. It also addresses offences, adjudication, appeals, and revision procedures, ensuring comprehensive statutory coverage.

Despite the introduction of GST, the Central Excise Act continues to remain relevant for specified goods such as petroleum products and tobacco, as well as for legacy disputes and transitional litigation. The book serves as a vital reference for understanding historical and continuing excise liabilities.