Offences and penalties
Section 9 of the Central Excise Act, 1944 deals with offences and penalties. Whoever commits any of the following offences, namely:-- [(a) contravenes any of the provisions of Section 8 or of a rule made under clause (iii) or clause (xxvii) of sub-section (2) of Section 37;] (b) evades the payment of any duty payable under this Act; The Act came into force on 28 Feb 1944.
1[(1) Whoever commits any of the following offences, namely:-- 2[(a) contravenes any of the provisions of Section 8 or of a rule made under clause (iii) or clause (xxvii) of sub-section (2) of Section 37;]
(b) evades the payment of any duty payable under this Act;
3[(bb) removes any excisable goods in contravention of any of the provisions of this Act or any rules made thereunder or in any way concerns himself with such removal;
(bbb) acquires possession of, or in any way concerns himself in transporting, depositing, keeping, concealing, selling or purchasing, or in any other manner deals with any excisable goods which he knows or has reason to believe are liable to confiscation under this Act or any rule made thereunder;]
4[(bbbb) contravenes any of the provisions of this Act or the rules made thereunder in relation to credit of any duty allowed to be utilised towards payment of excise duty on final products;]
(c) fails to supply any information which he is required by rules made under this Act to supply, or (unless with a reasonable belief, the burden of proving which shall be upon him, that the information supplied by him is true) supplies false information;
(d) attempts to commit, or abets the commission of, any of the offences mentioned in clauses (a) and (b) of this section; 5[shall be punishable,--
(i) in the case of an offence relating to any excisable goods, the duty leviable thereon under this Act exceeds 6[fifty lakh] of rupees, with imprisonment for a term which may extend to seven years and with fine:
Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the Court such imprisonment shall not be for a term of less than six months;
(ii) in any other case, with imprisonment for a term which may extend to three years or with fine or with both.]
7[(2) If any person convicted of an offence under this section is again convicted of an offence under this section, then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may extend to seven years and with fine:
Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the Court such imprisonment shall not be for a term of less than six months.
(3) For the purposes of sub-sections (1) and (2), the following shall not be considered as special and adequate reasons for awarding a sentence of imprisonment for a term of less than six months, namely:--
(i) the fact that the accused has been convicted for the first time for an offence under this Act;
(ii) the fact that in any proceeding under this Act, other than a prosecution, the accused has been ordered to pay a penalty or the goods in relation to such proceedings have been ordered to be confiscated or any other action has been taken against him for the same act which constitutes the offence;
(iii) the fact that the accused was not the principal offender and was acting merely as a carrier of goods or otherwise was a secondary party in the commission of the offence;
(iv) the age of the accused.]
Section 9, 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
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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Om Prakash vs Union of India
Court's Decision & Legal Precedent
Offences under the Central Excise Act, 1944, and offences under Section 135 of the Customs Act, 1962, are non-cognizable in the sense that police officers cannot arrest without warrant and cannot investigate without Magistrate's order under Section 155 Cr.P.C. However, such offences are also bailable, because (1) they relate to recovery of revenue rather than punishment for grave crimes, (2) Sections 20 and 104(3) mandatorily empower officers to release arrested persons on bail, (3) the legislative scheme indicates intent that such offences should be bailable, and (4) the deeming language in Sections 9A and 104(4) making offences non-cognizable does not negate bailability. Non-cognizable and bailable are separate characteristics, and a statute can make offences both non-cognizable (restricting arrest authority) and bailable (entitling accused to bail).
On this section: Defines various offences under the Act relating to excisable goods and duties, which are the offences in issue. Section 9(1)(d) specifically covers attempts to commit or abetment of offences under clauses (a) and (b), with varying punishments up to 7 years imprisonment.
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.
Made under this section, and citing it
4 instruments name this provision in its title or its text without being made under it.
Questions about Section 9
What have the courts held on Section 9 of the Central Excise Act?
Om Prakash vs Union of India (30 Sep 2011) is the leading judgment on this section among those set out below: Defines various offences under the Act relating to excisable goods and duties, which are the offences in issue. Section 9(1)(d) specifically covers attempts to commit or abetment of offences under clauses (a) and (b), with varying punishments up to 7 years imprisonment.
How do I find court cases under Section 9 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 9, section 9 Central Excise Act 1944, section 9 of the Central Excise Act. People searching for it also type section 9d of central excise act and section 9 of central excise act 1944. 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 Om Prakash vs Union of India (30 Sep 2011).
What should I read with Section 9 of the Central Excise Act, and has it changed?
Its own text turns on section 8 (Restriction on possession of goods specified in the Second Schedule ), section 37 (Power of Central Government to make rules), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it. 4 instruments name it without being made under it, most recently Circular No. 1009/16/2015-CX (2015), then Circular No. 1010/17/2015-CX (2015).
When did Section 9 of the Central Excise Act come into force?
Section 9 of the Central Excise Act, cited as Central Excise Act 1944 9, 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.