(e)makes any block for printing counterfeit excise adhesive lable, photo copies of such lable for counterfeiting, prints any counterfeit excise adhesive lable, makes counterfeit cork or capsule, to be used on bottles, packages or other receptacles containing Indian liquor or foreign liquor or in possession of counterfeit excise adhesive lable, cork, capsule, block or any other material to be used for printing such lable or making such cork or capsule. shall on conviction, be punished with imprisonment,-(i)in the case of first offence for [a term which shall not be less than three years but which may extend upto five years] [Substituted 'a term which shall not be less than one year but which may extend upto three years' by Act No. 8 of 2010, dated 19.4.2010.] and with fine which shall not be less than rupees ten thousand but which may extend upto rupees thirty thousand;(ii)in the case of a second or subsequent offence for [a term which shall not be less than three years but which may extend upto six years] [Substituted 'a term which shall not be less than two years but which may extend upto three years' by Act No. 8 of 2010, dated 19.4.2010.] and with fine which shall not be less than rupees fifty thousand but which may extend upto rupees one lakh.
