Definitions
Section 31 of the Central Excise Act, 1944 deals with definitions. In this Chapter, unless the context otherwise requires.-- (a) "assessee" means any person who is liable for payment of excise duty assessed under this Act or any other Act and includes any producer or manufacturer of excisable goods or a registered person under the rules made under this Act, of a pr The Act came into force on 28 Feb 1944.
1[31. Definitions.--In this Chapter, unless the context otherwise requires.--
(a) "assessee" means any person who is liable for payment of excise duty assessed under this Act or any other Act and includes any producer or manufacturer of excisable goods or a registered person under the rules made under this Act, of a private warehouse in which excisable goods are stored;
(b) "Bench" means a Bench of the Settlement Commission;
2[(c) "case" means any proceeding under this Act or any other Act for the levy, assessment and collection of excise duty, pending before an adjudicating authority on the date on which an application under sub-section (1) of Section 32-E is made:
Provided that when any proceeding is referred back 3[* * *] by any court, Appellate Tribunal or any other authority, to the adjudicating authority for a fresh adjudication or decision, as the case may be, then such proceeding shall not be deemed to be a proceeding pending within the meaning of this clause,]
(d) "Chairman" means the Chairman of the Settlement Commission;
(e) "Commissioner (Investigation)" means an officer of the Customs or a Central Excise Officer appointed as such Commissioner to conduct inquiry or investigation for the purposes of this Chapter;
(f) "Member" means a Member of the Settlement Commission and includes the Chairman and the Vice-Chairman;
(g) "Settlement Commission" means the 4[Customs, Central Excise and Service Tax Settlement Commission] constituted under Section 32; and
(h) "Vice-Chairman" means a Vice-Chairman of the Settlement Commission.]
Section 31, 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.
This section refers to
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 31
What does Section 31 of the Central Excise Act deal with?
Section 31 of the Central Excise Act is headed "Definitions". [31. Definitions.--In this Chapter, unless the context otherwise requires.-- (a) "assessee" means any person who is liable for payment of excise duty assessed under this Act or any other Act and includes any producer or manufacturer of excisable goods or a registered person under the rules made unde
How do I find court cases under Section 31 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 31, section 31 Central Excise Act 1944, section 31 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 31 of the Central Excise Act, and has it changed?
Its own text turns on section 32 (Customs and Central Excise Settlement Commission), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it. One instrument names it without being made under it, most recently No. 21 /2017 - Central Excise (N.T.) (2017).
When did Section 31 of the Central Excise Act come into force?
Section 31 of the Central Excise Act, cited as Central Excise Act 1944 31, 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 18 Oct 2026. This page is not a substitute for legal advice.