Section 31(3)(b) in The Dadra and Nagar Haveli Excise Regulation, 2012
(b)the District Excise Officer shalL idler considering the representation, if any, made by the person on whom notice is served under sub-section (1), determine the amount of duty of excise due from such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined.