Powers of Central Excise Officers

1. Dr.P.Ravichandran,
M.Com., M.B.A., M.A (Astrology)., M.Phil., Ph.d.,
D.C.P., D.L.L & A.L., P.G.D.C.A., P.G.D.P.M & I.R.,
Associate Professor of Commerce,
Commerce Research Centre,
S.B.K.College, Aruppukottai.
e-mail id : prcapk@gmail.com
Mobile: 9443424090 & 9080030090
Powers of Central Excise Officers

3. Central Excise Officers
Central Excise Officers means, the
Chief Commissioner of Central Excise,
Commissioner of Central Excise,
Commissioner of Central Excise(Appeals),
Additional Commissioner of Central Excise,
Joint Commissioner of Central Excise,
Assistant Commissioner of Commissioner,
Deputy Commissioner of Central Excise,
and
any other officers of the Central Excise
Department.

4. Powers of Central Excise Officers
1. Exercising the powers of the
Subordinate Officers –
A Central Excise Officers may
exercise the powers and discharge the
duties imposed under this Act or Rule
who is subordinate to him.

5. 2. Power to arrest
Any Central Excise Officer, with the prior
approval of the Commissioner of Central
Excise, may arrest any person whom he
believes to be liable to punishment under this
Act.

6. 3. Power to summon
Any Central Excise Officer shall have
power to summon any person, he considers
necessary either to give evidence or to
produce a document or his presence is
necessary in any inquiry for any of the
purposes of this Act.

7. 4. Audit by Cost Accountant
When the value has not been correctly
declared by a manufacturer he may
direct such manufacturer to get the
accounts audited by a Cost Accountant.

8. 5. Special audit in certain cases
If the credit of duty has been availed by
reason of fraud and willful mis-statement, he
may direct such manufacturer to get the
accounts audited by Cost Accountant by him.

9. 6. Granting exemption from
excise duty
If the goods stored in the warehouse
are lost or destroyed then the
Commissioner can grant exemption of
excise duty on it.

10. 7. Power to issue supplemental
instructions
The Board, the Chief Commissioner and
the Commissioner have the power to
issue, in writing supplemental
instructions for the implementation of
the rules.

11. 8. Power to access registered
premises
Any Central Excise Officer shall have access
to any premises registered for the purpose of
carrying out any scrutiny, verification and
checks to safeguard the interest of revenue.

12. 9. Power to stop and search
Any Central Excise Officer may search any
conveyance carrying excisable goods in
respect of which he has reason to believe that
the goods are being carried with the intention
of evading tax.

13. 10. Power to detain or seize
goods
If a Central Excise Officer has reason to
believe that any goods, which are liable to
excise duty but no duty has been paid thereon
with the intention of evading the duty payable
thereon, he may detain or seize the goods.

14. 11. Disposal of goods
confiscated
Confiscated goods, in respect of which
the option of paying a fine in lieu of
confiscation has not been exercised,
shall be sold, destroyed or otherwise
disposed.