OFFENCES AND PROSECUTIONS:

As per Section 9  offences under CEA,1944 are :

• Contravention of registration provisions
• Evasion of duty
• Removal of excisable goods in contravention of provisions thereof
• Acquiring /Dealing with excisable goods liable to confiscation
• Failure to supply information or knowingly supplying wrong information
• Attempting to commit or abetting commission of offences listed above

Now , the punishment for the said offences are

Where the duty leviable on excisable goods exceeds Rs.50 lakhs	Imprisonment for a term ,which may extend to 7 years and with fine( However , in absence of reasons favoring assessee in judgement of a court, such imprisonment shall not be for less than 6 months.
In any other case	Imprisonment for a term extending to 3 years or with fine or with both.

 

Note –1. In case of second and subsequent offences :Imprisonment up to  7 years and  with fine. However , in the absence of special and adequate reasons ,such imprisonment shall not be for less than 6 months.

Note-2 : The following offences shall be cognizable and non-bailable-

(a ) Evasion of payment of duty AND where the duty leviable thereon exceeds Rs.50 lakhs. Or

(b ) Contravention of any of the provisions of this Act or the rules made there under in relation to credit of any duty allowed to be utilized towards payment of excise duty on final products And where the duty leviable thereon exceeds Rs.50 lakhs.