Section 7 in The Medicinal And Toilet Preparations (Excise Duties) Act, 1955
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.
