Levy and Collection of Duty :          

Section 3(1 ) of the central excise Act ,1944 is the charging section and it states that –

There shall  be levied and collected in such manner as prescribed :

(a ) A duty of excise to be called CENVAT on all excisable goods ( excluding goods produced or manufactured in SEZ ) which are produced or manufactured in  India as ,and at the rates prescribed in first schedule to the Central excise tariff Act ,1985

(b ) A special duty of excise ,in addition to the duty of excise specified in clause (a ) above ,on excisable goods ( excluding goods produced or manufactured in SEZ ) specified in the second schedule to the central excise tariff Act ,1985 which are produced or manufactured in India as and at the rates set forth in the second schedule.