Clause 7
- Document type
- Other
- Dated
- Category
- Central Excise Acts
Offences and penalties.
7. Offences and penalties. -If any person-
(a) contravenes any of the provisions of a notification issued under Section 6; or
(b) evades the payment of any duty of excise payable under this Act; or
(c) fails to supply any information which he is required by rules made under this Act to supply or (unless with a reasonable belief, the burden of proving which shall be upon him, that the information supplied by him is true), supplies false information; or
(d) attempts to commit or abets the commission of any offence mentioned in clause (a) or clause (b), he shall for every such offence be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to two thousand rupees, or with both.
(a) contravenes any of the provisions of a notification issued under Section 6; or
(b) evades the payment of any duty of excise payable under this Act; or
(c) fails to supply any information which he is required by rules made under this Act to supply or (unless with a reasonable belief, the burden of proving which shall be upon him, that the information supplied by him is true), supplies false information; or
(d) attempts to commit or abets the commission of any offence mentioned in clause (a) or clause (b), he shall for every such offence be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to two thousand rupees, or with both.