Section 6(6) in Articles of Jewellery (Collection of Duty) Rules, 2016
(6)The provisions of section 11 of the Act shall be applicable for recovery of the duty as assessed under rule 5 and mentioned in the return filed under the Central Excise Rules, 2002, the interest under sub-rule (4) and penalty under sub-rule (5) in the same manner as they are applicable for recovery of any duty or other sums payable to the Central Government.Explanation. - For the purposes of this rule, the expressions `duty' or `duty of excise' shall also include the amount payable in terms of the CENVAT Credit Rules, 2004.
