[shall be punishable,(i)in the case of an offence relating to any excisable goods, the duty leviable thereon under this Act exceeds 69[fifty lakh] of rupees, with imprisonment for a term which may extend to seven years and with fine:Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the Court such imprisonment shall not be for a term of less than six months;(ii)in any other case, with imprisonment for a term which may extend to three years or with fine or with both.]
