Penal provisions for non-registration:

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.