Section 15(2) in The Goa, Daman and Diu (Excise Duty) Rules, 1964
(2)If the certificate is not received within the time mentioned in the bond or permit or if on receipt of the certificate it appears that any of the conditions of the bond have been infringed, the Commissioner shall forthwith take the necessary steps to recover from the executants or his sureties the penalty, if any, due under the bond.
