Publication of rules and notifications and laying of rules before Parliament
Section 38 of the Central Excise Act, 1944 deals with publication of rules and notifications and laying of rules before Parliament. All rules made and notifications issued under this Act shall be published in the Official Gazette. The Act came into force on 28 Feb 1944.
1[38. Publication of rules and notifications and laying of rules before Parliament.--(1) All rules made and notifications issued under this Act shall be published in the Official Gazette. 2[(2) Every rule made under this Act, every notification issued under 3[Section 3A, 4[Section 3C] Section 4A,] sub-section (1) of Section 5A, 5[Section 5B] and Section 11C and every order made under sub-section (2) of Section 5A, other than an order relating to goods of strategic, secret, individual or personal nature, shall be laid, as soon as may be after it is made or issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session, or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or notification or order, or both Houses agree that the rule should not be made or notification or order should not be issued or made, the rule or notification or order shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification or order.]]
Section 38, 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
- s. 3A Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods
- s. 3C Power of Central Government to amend Fourth Schedule
- s. 4A Valuation of excisable goods with reference to retail sale price
- s. 5A Power to grant exemption from duty of excise
- s. 5B Non-reversal of CENVAT credit
- s. 11C Power not to recover duty of excise not levied or short-levied as a result of general practice
Questions about Section 38
What does Section 38 of the Central Excise Act deal with?
Section 38 of the Central Excise Act is headed "Publication of rules and notifications and laying of rules before Parliament". [38. Publication of rules and notifications and laying of rules before Parliament.--(1) All rules made and notifications issued under this Act shall be published in the Official Gazette.
How do I find court cases under Section 38 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 38, section 38 Central Excise Act 1944, section 38 of the Central Excise Act. People searching for it also type section 38a of 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 38 of the Central Excise Act, and has it changed?
Its own text turns on section 3A (Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods), section 3C (Power of Central Government to amend Fourth Schedule), section 4A (Valuation of excisable goods with reference to retail sale price), section 5A (Power to grant exemption from duty of excise), and on 2 further provisions, so none of them can safely be read on its own.
When did Section 38 of the Central Excise Act come into force?
Section 38 of the Central Excise Act, cited as Central Excise Act 1944 38, 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 17 Oct 2026. This page is not a substitute for legal advice.