Option to pay fine in lieu of confiscation
Section 34 of the Central Excise Act, 1944 deals with option to pay fine in lieu of confiscation. Wherever confiscation is adjudged under this Act or the rules made thereunder, the officer adjudging it, shall give the owner of the goods an option to pay in lieu of confiscation such fine as the officer thinks fit. The Act came into force on 28 Feb 1944.
Wherever confiscation is adjudged under this Act or the rules made thereunder, the officer adjudging it, shall give the owner of the goods an option to pay in lieu of confiscation such fine as the officer thinks fit.
Section 34, The Central Excise Act, 1944 (Act 1 of 1944).
Questions about Section 34
What does Section 34 of the Central Excise Act deal with?
Section 34 of the Central Excise Act is headed "Option to pay fine in lieu of confiscation". Wherever confiscation is adjudged under this Act or the rules made thereunder, the officer adjudging it, shall give the owner of the goods an option to pay in lieu of confiscation such fine as the officer thinks fit.
How do I find court cases under Section 34 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 34, section 34 Central Excise Act 1944, section 34 of the Central Excise Act. People searching for it also type central excise amendment act 2025 34 of 2025. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When did Section 34 of the Central Excise Act come into force?
Section 34 of the Central Excise Act, cited as Central Excise Act 1944 34, 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.