Laws-1724

3. Duties specified in 1st Schedule and the 2nd Schedule to the CETA, 1985 3A. Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods 4 Valuation of excisable goods for the purposes of charging of duty of excise 4A Valuation of excisable goods with reference to retail sale price 5 Remission of duty on goods found deficient in quantity 5A Power to grant exemption from duty of excise 5B Non-reversal of CENVAT credit 6 Registration of certain persons 7 Omitted 8 Restriction on possession of excisable goods 9 Offences and penalties 9A Certain offences to be non-cognizable 9AA Offences by companies 9B Power of Court to publish name/ place of business, etc., of persons convicted under the Act 9C Presumption of culpable mental state 9D Relevancy of statements under certain circumstances 9E Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958 10 Power of Courts to order forfeiture 11 Recovery of sums due to Government 11A Recovery of duties not-levied or not-paid or short-levied or short-paid or erroneously refunded 11AA Interest on delayed payment of duty 11AC Penalty for short-levy or non-levy of duty in certain cases 11B Claim for refund of duty 11BB Interest on delayed refunds 11C Power not to recover duty of excise not-levied or short-levied as a result of general practice 11D Duties of excise collected from die buyer to be deposited with the Central Government 11DD Interest on the amounts collected in excess of the duty 11DDA Provisional attachment to protect revenue in certain cases 12 Application of the provisions of Act No. 52 of 1962 to Central Excise Duties 11E Liability under Act to be first charge