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The Central Excise Act, 1944
Section 37A

The Central Excise Act, 1944

Chapter VII — SUPPLEMENTAL PROVISIONS

Section 37ADelegation of powers

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Section 37A: Delegation of powers

Contents

Preamble
Chapter I
1Short title, extent and commencement
2Definitions
2AReferences of certain expressions
Chapter II — LEVY AND COLLECTION OF DUTY
3Duty specified in the Fourth Schedule to be levied
3APower of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods
3BEmergency power of Central Government to increase duty of excise
3CPower of Central Government to amend Fourth Schedule
4Valuation of excisable goods for purposes of charging of duty of excise
4AValuation of excisable goods with reference to retail sale price
5Remission of duty on goods found deficient in quantity
5APower to grant exemption from duty of excise
5BNon-reversal of CENVAT credit
6Registration of certain persons
7[Omitted.]
8Restriction on possession of goods specified in the Second Schedule
9Offences and penalties
9ACertain offences to be non-cognizable
9AAOffences by companies
9BPower of Court to publish name, place of business, etc., of persons convicted under the Act
9CPresumption of culpable mental state
9DRelevancy of statements under certain circumstances
9EApplication of Section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
10Power of Courts to order forfeiture
11Recovery of sums due to Government
11ARecovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded
11AAInterest on delayed payment of duty
11ACPenalty for short-levy or non-levy of duty in certain cases
11BClaim for refund of duty and interest, if any, paid on such duty
11BBInterest on delayed refunds
11CPower not to recover duty of excise not levied or short-levied as a result of general practice
11DDuties of excise collected from the buyer to be deposited with the Central Government
11DDInterest on the amounts collected in excess of the duty
11DDAProvisional attachment to protect revenue in certain cases
11ELiability under Act to be first charge
12Application of the provisions of Act 52 of 1962 to Central Excise Duties
12APrice of goods to indicate the amount of duty paid thereon
12BPresumption that the incidence of duty has been passed on to the buyer
12CConsumer Welfare Fund
12DUtilisation of the Fund
Chapter III — POWERS AND DUTIES OF OFFICERS AND LANDHOLDERS
12EPowers of Central Excise Officers
12FPower of search and seizure
13Power to arrest
14Power to summon persons to give evidence and produce documents in inquiries under this Act
14ASpecial audit in certain cases
14AASpecial audit in cases where credit of duty availed or utilised is not within the normal limits, etc
15Officers required to assist Central Excise Officers
15AObligation to furnish information return
15BPenalty for failure to furnish information return
16[Omitted.]
17[Omitted.]
18Searches and arrests how to be made
19Disposal of persons arrested
20Procedure to be followed by officer-in-charge of police station
21Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under Section 19
22Vexatious search, seizure, etc., by Central Excise Officer
23Failure of Central Excise Officer in duty
23ADefinitions
23B[Omitted.]
23CApplication for advance ruling
23DProcedure on receipt of application
23EApplicability of advance ruling
23FAdvance ruling to be void in certain circumstances
23GPowers of Authority
23HProcedure of Authority
23ITransitional provision
Chapter IV — TRANSPORT BY SEA
24[Omitted.]
25[Omitted.]
26[Omitted.]
27[Omitted.]
28[Omitted.]
29[Omitted.]
30[Omitted.]
Chapter V — SETTLEMENT OF CASES
31Definitions
32Customs and Central Excise Settlement Commission
32AJurisdiction and powers of Settlement Commission
32BVice-Chairman to act as Chairman or to discharge his functions in certain circumstances
32CPower of Chairman to transfer cases from one Bench to another
32DDecision to be by majority
32EApplication for settlement of cases
32FProcedure on receipt of an application under Section 32-E
32GPower of Settlement Commission to order provisional attachment to protect revenue
32HPower of Settlement Commission to reopen completed proceedings
32IPowers and procedure of Settlement Commission
32JInspection, etc., of reports
32KPower of Settlement Commission to grant immunity from prosecution and penalty
32LPower of Settlement Commission to send a case back to the Central Excise Officer
32MOrder of settlement to be conclusive
32NRecovery of sums due under order of settlement
32OBar on subsequent application for settlement in certain cases
32PProceedings before Settlement Commission to be judicial proceedings
32PA[Omitted.]
Chapter VI — ADJUDICATION OF CONFISCATIONS AND PENALTIES
33Power of adjudication
33AAdjudication procedure
34Option to pay fine in lieu of confiscation
34AConfiscation or penalty not to interfere with other punishments
35Appeals to Commissioner (Appeals)
35AProcedure in appeal
35BAppeals to the Appellate Tribunal
35COrders of Appellate Tribunal
35DProcedure of Appellate Tribunal
35EPowers of Committee of Principal Chief Commissioner of Central Excise or Chief Commissioners of Central Excise or Principal Commissioner of Central Excise or Commissioners of Central Excise to pass certain orders
35EAPowers of revision of Board or Principal Commissioner of Central Excise or Commissioner of Central Excise in certain cases
35EERevision by Central Government
35FDeposit of certain percentage of duty demanded or penalty imposed before filing appeal
35FFInterest on delayed refund of amount deposited under Section 35-F
35G[Omitted.]
35H[Omitted.]
35I[Omitted.]
35J[Omitted.]
35KDecision of High Court or Supreme Court on the case stated
35LAppeal to Supreme Court
35MHearing before Supreme Court
35NSums due to be paid notwithstanding reference, etc
35OExclusion of time taken for copy
35PTransfer of certain pending proceedings and transitional provisions
35QAppearance by authorised representative
35RAppeal not to be filed in certain cases
36Definitions
36APresumption as to documents in certain cases
36BAdmissibility of microfilms, facsimile copies of documents and computer printouts as documents and as evidence
Chapter VII — SUPPLEMENTAL PROVISIONS
37Power of Central Government to make rules
37ADelegation of powers
37BInstructions to Central Excise Officers
37CService of decisions, orders, summons, etc
37DRounding off of duty, etc
37EPublication of information respecting persons in certain cases
38Publication of rules and notifications and laying of rules before Parliament
38AEffect of amendments, etc. of rules, notifications or orders
39Repeal of enactments
40Protection of action taken under the Act
Rules and regulations
Made under this Act
Commentary
Background and purpose
What it covers
Legislative history
Structure
Related laws
Sources

37A. Delegation of powers

Previous section 37. Power of Central Government to make rules Next section 37B. Instructions to Central Excise Officers

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Not an official publication. This text has no legal authority and is not legal advice. Check the Gazette of India before relying on any provision.

Last updated 30 October 2026

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