Short title, extent and commencement
Section 1 of the Central Excise Act, 1944 deals with short title, extent and commencement. This Act may be called the Central Excise Act, 1944.] (2) It extends to the whole of India [* * *]. The Act came into force on 28 Feb 1944.
1[(1) This Act may be called the Central Excise Act, 1944.]
(2) It extends to the whole of India 2[* * *].
(3) It shall come into force on such date3 as the Central Government may, by notification in the Official Gazette, appoint in this behalf.
Section 1, The Central Excise Act, 1944 (Act 1 of 1944).
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Comnr. of Central Excise, Chennai vs T. V. S. Suzuki Ltd. , Hosur
Court's Decision & Legal Precedent
Refund claims made pursuant to finalization of provisional assessments under Rule 9B sub-rule (5) prior to 25 June 1999 are governed by the principle established in Mafatlal Industries Ltd., which excludes the application of time-bar restrictions in Sections 11A and 11B of the Central Excise Act, 1944. The subsequent amendment to sub-rule (5) by Notification No. 45/99-CE dated 25.6.1999, which introduced a proviso making such refunds subject to Section 11B procedures, is not retrospectively applicable to claims filed before the amendment came into force. Administrative delay in processing a pending refund claim does not defeat the substantive rights of an assessee accrued at the time of filing the claim.
On this section: Compliance requirement cited by Assistant Commissioner for rejecting refund claim
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 1
What have the courts held on Section 1 of the Central Excise Act?
Comnr. of Central Excise, Chennai vs T. V. S. Suzuki Ltd. , Hosur (06 Aug 2003) is the leading judgment on this section among those set out below: Compliance requirement cited by Assistant Commissioner for rejecting refund claim.
How do I find court cases under Section 1 of the Central Excise Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Central Excise Act 1944 1, section 1 Central Excise Act 1944, section 1 of the Central Excise Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Comnr. of Central Excise, Chennai vs T. V. S. Suzuki Ltd. , Hosur (06 Aug 2003).
When did Section 1 of the Central Excise Act come into force?
Section 1 of the Central Excise Act, cited as Central Excise Act 1944 1, came into force on 28 Feb 1944, having been enacted on 24 Feb 1944. It is in force as at the date shown on this page.
Other sections of this Act
- 4. Valuation of excisable goods for purposes of charging of duty of excise1751 words
- 11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded1442 words
- 11B. Claim for refund of duty and interest, if any, paid on such duty1342 words
- 35B. Appeals to the Appellate Tribunal1302 words
- 32F. Procedure on receipt of an application under Section 32-E1167 words
- 11AC. Penalty for short-levy or non-levy of duty in certain cases1093 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.