Section 49 in The Andaman and Nicobar Islands Excise Regulation, 2012
49. 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 punishable with imprisonment for a term which may extend to one year and also with 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.
