Short Title And Commencement

Definition

To Levy Excise Duty

Assessment And Recovery Of Excise Duty

Excise Duty Not To Be Levied

Recovery Of Excise Duty

Liability To Pay Excise Duty

Time Limit To Deposit Excise Duty

Exemption From Excise Duty

Control On Sale And Distribution

Provision Relating To Gifts And Cash Discounts

Power To Appoint Or Designate Excise Duty Officer

Jurisdiction Of Excise Duty Officer

Price Determination Of Excisable Goods Or Services

License To Be Obtained

Provision On License

Power To Hold License

Power To Suspend License

Power To Cancel License

To File Excise Duty Returns

To Maintain Accounts

Records Processed By Computer To Be Used As Evidence

Power Of Excise Duty Officer To Assess Excise Duty

Power To Have Expert's Service

To Examine The Alcohol Content

Recovery Of Due Excise Duty

Delay Fee

Provision Against Excise Duty Evasion Plan

Examination Of The Excise Duty Sticker

Investigation To Be Carried If Substantial Basis Found

Power To Search, Seize Or Arrest

Duty To Give Information Of Offence

Rewards

Penalty To The Person Who Does Not Give Information Or Render Assistance

Penalties

To Freeze And Auction Property

Provision On Payment In Installment

Jurisdiction Equivalent To That Of The Court

Provisions Relating To Administrative Review And Appeal

Power That Cannot Be Delegated

Circumstances Where Proceedings For Seizure Are Suspended

Recovery Of Dues As Governmental Dues

To Be Deemed As Excise Duty

Department To Be Responsible

Advance Ruling

This Act To Prevail On Excise Duty Provision

Power To Frame Rules

Power To Frame Manual

Repeal And Saving

Schedule