Section 255: Section 255

Q: What does Section 255 of The Central Excise Act, 1944 (CEA) deal with?

Section 255 CEA pertains to "Section 255". It is part of the The Central Excise Act, 1944, a legislation enacted by the Parliament of India. Section 255 of The Central Excise Act, 1944 (CEA) governs section 255. As verified on 19 May 2026.

Q: Is Section 255 CEA still in force?

Yes, Section 255 of the The Central Excise Act, 1944 is currently in force across the Republic of India.

Q: What is धारा 255 CEA?

धारा 255 CEA is the Devanagari Hindi reference for Section 255 of the The Central Excise Act, 1944. Section 255 of The Central Excise Act, 1944 (CEA) governs section 255. As verified on 19 May 2026.

Q: What is Dhara 255 CEA?

Dhara 255 CEA is the Roman Hindi reference for Section 255 of the The Central Excise Act, 1944. "Dhara" means "Section" in Hindi. Section 255 of The Central Excise Act, 1944 (CEA) governs section 255. As verified on 19 May 2026.

Q: How to cite Section 255 of The Central Excise Act, 1944?

Cite as: "Section 255, The Central Excise Act, 1944 (CEA)" in legal briefs. For academic writing, use the BlueBook format: The Central Excise Act, 1944, § 255 (India).

Law on Tips Editorial Board

[Provided further that the Settlement Commission, if it is satisfied that the circumstances exist for not filing the returns referred to in clause (a) of the first proviso to sub-section (1), may after recording the reasons therefor, allow the applicant to make such application:

Provided also that] no application shall be entertained by the Settlement Commission under this sub-section in cases which are pending with the Appellate Tribunal or any court:

Provided also that no application under this sub-section shall be made for the interpretation of the classification of excisable goods under the Central Excise Tariff Act, 1985 (5 of 1986).

(1-A) 256[* * *]]

(2)

257[* * *]

(3)

Every application made under sub-section (1) shall be accompanied by such fees as may be prescribed.

(4)

An application made under sub-section (1) shall not be allowed to be withdrawn by the applicant.