Section 135(2) in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
(2)Any person who fails to enter the required particulars within the time prescribed in the relevant rules, or who falls to keep such account or Register, as the case may be, or to deliver it up to the Excise Officer on demand or who obstructs or hinders such officer in making any minute therein or extract therefrom or conveys away or conceals it, or destroys or tears out any leaf therefrom, or makes any false entry therein or fraudulently alters any entry therein, shall be liable to a penalty which may extend to two thousand rupees and all the goods of which due entry has not been made in such account or register shall be liable to confiscation.
