Section 28(1)(d) in The Central Excise Rules, 2017

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Union of India - Subsection

Section 28(1)(d) in The Central Excise Rules, 2017

(d)contravenes any of the provisions of these rules or the notifications issued under these rules with intent to evade payment of duty, then, all such goods shall be liable to confiscation and the producer or manufacturer or registered person of the warehouse, or an importer who issues an invoice on which CENVAT credit can be taken, or a registered dealer, as the case may be, shall be liable to a penalty not exceeding the duty on the excisable goods in respect of which any contravention of the nature referred to in clause (a) or clause (b) or clause (c) or clause (d) has been committed, or five thousand rupees, whichever is greater.

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Union of India - Subsection

Section 28(1)(d) in The Central Excise Rules, 2017