Section 48: Section 48

Q: What does Section 48 of The Central Excise Act, 1944 (CEA) deal with?

Section 48 CEA pertains to "Section 48". It is part of the The Central Excise Act, 1944, a legislation enacted by the Parliament of India. Section 48 of The Central Excise Act, 1944 (CEA) governs section 48. As verified on 19 May 2026.

Q: Is Section 48 CEA still in force?

Yes, Section 48 of the The Central Excise Act, 1944 is currently in force across the Republic of India.

Q: What is धारा 48 CEA?

धारा 48 CEA is the Devanagari Hindi reference for Section 48 of the The Central Excise Act, 1944. Section 48 of The Central Excise Act, 1944 (CEA) governs section 48. As verified on 19 May 2026.

Q: What is Dhara 48 CEA?

Dhara 48 CEA is the Roman Hindi reference for Section 48 of the The Central Excise Act, 1944. "Dhara" means "Section" in Hindi. Section 48 of The Central Excise Act, 1944 (CEA) governs section 48. As verified on 19 May 2026.

Q: How to cite Section 48 of The Central Excise Act, 1944?

Cite as: "Section 48, The Central Excise Act, 1944 (CEA)" in legal briefs. For academic writing, use the BlueBook format: The Central Excise Act, 1944, § 48 (India).

Law on Tips Editorial Board

[ (1) The Central Government may, by rules made under this section, provide for remission of duty of excise leviable on any excisable goods which due to any natural cause are found to be deficient in quantity.

(2)

Any rules made under sub-section (1) may, having regard to the nature of the excisable goods or of processing or of curing thereof, the period of their storage or transit and other relevant considerations, fix the limit or limits of percentage beyond which no such remission shall be allowed:

Provided that different limit or limits of percentage may be fixed for different varieties of the same excisable goods or for different areas or for different seasons.]