Section / Rule Number   Content   
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
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