Enforcement :

The central excise officers not only have powers of adjudication but also have powers of enforcement of law. The powers of enforcement include visits, searches, seizures and arrest. The powers are similar in excise, customs and service tax. However, there are differences depending on nature of each tax. Some provisions of customs relating to enforcement powers of Departmental officers have been made applicable to central excise.

Applicability of some provisions of the Customs Act to the Excise Act [Section 12]: Section 12 empowers the Central Government to apply provisions of the Customs Act, 1962 relating to the levy of and exemption from customs duties, drawback of duty, warehousing, offences and penalties, confiscation, and procedure relating to offences and appeals in regard to like matters in respect of the duties imposed by section 3 and section 3A of the Central Excise Act, 1944. In exercise of such power the Central Government has issued Notification No. 68/63-CE dated 4th May, 1963 as amended making some provisions of Customs Act applicable to central excise subject to some modifications.

The following provisions of the Customs Act have been made applicable to Central Excise Act:-

S.No.	Section No. of the Customs Act	Provisions of the Customs Act adapted to the Central Excise Act
(i)	Section 105 (1)	Power to search premises
(ii)	Section 110	Seizure of goods, documents and things
(iii)	Section 115 [excluding clauses (a) and (e) of sub-section (1)]	Confiscation of conveyances
(iv)	Section 118 (a)	Confiscation of packages and their contents
(v)	Section 119	Confiscation of goods used for concealing contravening goods
(vi)	Section 120	Confiscation of smuggled notwithstanding any change in form etc.
(vii)	Section 121	Confiscation of sale proceeds of contravening goods
(viii)	Section 124	Issue of show cause notice before confiscation of goods, etc.
(ix)	Section 142(1)(b) and 142(1)(c)(ii)	Recovery of sums due to Government
(x)	Section 150	Procedure for sale of goods and application of sale proceeds

Applicability of some provisions of the Central Excise Act to service tax [Section 14]: Section 14 of Central Excise Act which makes provisions in respect of summons has been made applicable to Service tax. However, provisions relating to search, seizure and arrest are not applicable to service tax.

Certain other officers required to assist Central Excise Officers [Section 15]: Certain other officers are required to assist Central Excise Officers in delivering their duties of enforcement of law. Section 15 empowers and requires all officers of police and customs and all officers of Government engaged in the collection of land revenue, and all village officers to assist the Central Excise Officers in the execution of Central Excise Act.

Protection of Acts done in good faith [Section 40]: Section 40 provides that no suit, prosecution or legal proceedings shall lie against Central Government or any officer of Central/State Government for anything done or intended to be done, in good faith, in pursuance of Central Excise Act or any rule made thereunder. As per section 40(2), if any proceeding (other than a suit) is to be commenced, one month advance notice is required to be given to Central Government.