Failure of Central Excise Officer in duty
Section 23 of the Central Excise Act, 1944 deals with failure of Central Excise Officer in duty. Any Central Excise Officer who ceases or refuses to perform or withdraws himself from the duties of his office, unless he has obtained the express written permission of the [Principal Commissioner of Central Excise or Commissioner of Central Excise], or has given to his superior officer two months' The Act came into force on 28 Feb 1944.
Any Central Excise Officer who ceases or refuses to perform or withdraws himself from the duties of his office, unless he has obtained the express written permission of the 1[Principal Commissioner of Central Excise or Commissioner of Central Excise], or has given to his superior officer two months' notice in writing of his intention or has other lawful excuse, shall on conviction before a Magistrate be punishable with imprisonment for a term which may extend to three months, or with fine which may extend to three months' pay, or with both.
Section 23, The Central Excise Act, 1944 (Act 1 of 1944).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 1
Made under this section, and citing it
2 instruments name this provision in its title or its text without being made under it.
Questions about Section 23
What does Section 23 of the Central Excise Act deal with?
Section 23 of the Central Excise Act is headed "Failure of Central Excise Officer in duty". Any Central Excise Officer who ceases or refuses to perform or withdraws himself from the duties of his office, unless he has obtained the express written permission of the [Principal Commissioner of Central Excise or Commissioner of Central Excise], or has given to his superior officer two months'
How do I find court cases under Section 23 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 23, section 23 Central Excise Act 1944, section 23 of the Central Excise Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 23 of the Central Excise Act, and has it changed?
1 other provision in this corpus refers back to it. 2 instruments name it without being made under it, most recently Circular No. 999/6/2015-CX (2015), then Notification No.28/2002-CE (N.T) (2002).
When did Section 23 of the Central Excise Act come into force?
Section 23 of the Central Excise Act, cited as Central Excise Act 1944 23, 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 16 Oct 2026. This page is not a substitute for legal advice.