General penalty: contravention of cess rules attracts a monetary sanction and confiscation of the goods as enforcement consequences. General penalty under the Clean Energy Cess Rules, 2010 makes any person who contravenes the Rules liable to a monetary penalty and to confiscation of the goods in question where no other penalty is provided; confiscation is tied to the specific goods in respect of which the contravention was made.
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Provisions expressly mentioned in the judgment/order text.
General penalty: contravention of cess rules attracts a monetary sanction and confiscation of the goods as enforcement consequences.
General penalty under the Clean Energy Cess Rules, 2010 makes any person who contravenes the Rules liable to a monetary penalty and to confiscation of the goods in question where no other penalty is provided; confiscation is tied to the specific goods in respect of which the contravention was made.
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