Section 51 in The Dadra and Nagar Haveli Excise Regulation, 2012
51. Penalty for non-payment of excise duty or fee. - (1) If any person fails to pay any duty or fee under this Regulation, he shall be punished with imprisonment for a term which may extend to one year and shall also be liable to fine which may extend to one lakh rupees.
(2)Without prejudice to sub-section (1), that person shall also be liable for interest on delayed payment and damages at such rates as may be imposed.
