Section 70: Section 70

Q: What does Section 70 of The Central Excise Act, 1944 (CEA) deal with?

Section 70 CEA pertains to "Section 70". It is part of the The Central Excise Act, 1944, a legislation enacted by the Parliament of India. Section 70 of The Central Excise Act, 1944 (CEA) governs section 70. As verified on 22 May 2026.

Q: Is Section 70 CEA still in force?

Yes, Section 70 of the The Central Excise Act, 1944 is currently in force across the Republic of India.

Q: What is धारा 70 CEA?

धारा 70 CEA is the Devanagari Hindi reference for Section 70 of the The Central Excise Act, 1944. Section 70 of The Central Excise Act, 1944 (CEA) governs section 70. As verified on 22 May 2026.

Q: What is Dhara 70 CEA?

Dhara 70 CEA is the Roman Hindi reference for Section 70 of the The Central Excise Act, 1944. "Dhara" means "Section" in Hindi. Section 70 of The Central Excise Act, 1944 (CEA) governs section 70. As verified on 22 May 2026.

Q: How to cite Section 70 of The Central Excise Act, 1944?

Cite as: "Section 70, The Central Excise Act, 1944 (CEA)" in legal briefs. For academic writing, use the BlueBook format: The Central Excise Act, 1944, 1944, § 70 (India).

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[(2) If any person convicted of an offence under this section is again convicted of an offence under this section, then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may extend to seven years and with fine:

Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the Court such imprisonment shall not be for a term of less than six months.

(3)

For the purposes of sub-sections (1) and (2), the following shall not be considered as special and adequate reasons for awarding a sentence of imprisonment for a term of less than six months, namely: