?Central Excise is an indirect tax levied on goods manufactured in India and these taxes are collected by CBEC. Generally, manufacturer of commodities is responsible to pay duty to the Government. The tax is administrated by the Central Government under the authority of Entry 84 of the Union List (List 1) under Seventh Schedule read with Article 226 of the constitution of India. The rates at which the excise duty is to be collected are stipulated in the Central Excise Tariff Act, 1985. It is mandatory to pay Central Excise duty payable on the goods manufactured, unless exempted. With the introduction of the new central excise rules several changes have been effected in the procedures. The new procedures are simplified. There are less numbers of rules, only 32 as compared to 234 earlier. Classification declaration and Price declarations have also been dispensed with, the CENVAT Declaration having been earlier dispensed with in 2000 itself. Central Board of Excise and Customs CBEC, a part of the Department of Revenue working under the Ministry of Finance, Government of India. Its tasks include collection of Custom Duty or Import Tariff, Central Excise Duty & Service Tax & formulation of policy concerning levy and various other including like administrative authority for customs houses, Central Excise Commission rates and Central Revenues Control Laboratory. The CBEC have issued instructions from time to time for rendering assistance to the taxpayers in the Commissionerates of Central Excise and Divisional Offices. These offices are duty bound to provide necessary guidance to the public in all matters concerning Central Excise Law, procedure, tariff and exemptions etc. In accordance with the principles of natural justice the central excise rule provides that before any action is taken against an assessee he must be given reasonable opportunity of presenting his case. Central Excise India is an administrative unit of CBEC and is working with levy and collection of excise duties in domestic goods being sold in India. It has responsibility towards Excise Tariff Act, Rules, Regulations, Documentation, Excise Duties, CENVAT, Exemptions, Notifications, Circulars, and Allied Acts & Rules.