Rule -25 : Confiscation & Penalty :

Subject to the provisions of Section 11AC of the Central Excise Act, 1944, following offences have been prescribed under rule 25(I) of the Central Excise Rules, 2002-

1. Removal of any excisable goods in contravention of any of the provisions of these rules or the notifications issued under these rules; or
2. Non accounting of any excisable goods produced or manufactured or stored; or
3. Manufacture, production or storage of any excisable goods without having applied for the registration certificate required under Section 6 of the Act, or
4. Contravention of any of the provisions of these rules or the notifications issued under these rules with intent to evade payment of duty.

Consequences:

1. Goods liable for confiscation;
2. Penalty not exceeding the duty on excisable goods or Rs 2000 whichever is greater.