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of <h1>Central Government Empowered to Formulate Rules Under Section 37 of Central Excise Act, 1944 for Duty Management and Compliance</h1> Section 37 of the Central Excise Act, 1944, empowers the Central Government to formulate rules to implement the Act's objectives. These rules can cover various aspects, including determining the normal price, defining trade discounts, assessing and collecting duties, and managing excisable goods' production, storage, and transit. The government can regulate bonded warehouses, impose penalties for rule violations, and provide rebates for exported goods. It can also authorize inspections, manage the registration of manufacturers, and handle the remission of duties under specific conditions. The section allows for penalties up to five thousand rupees for breaches and the confiscation of goods in certain cases.
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