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of <h1>Government Empowered to Impose Measures to Prevent Excise Duty Evasion, Including Restricting Manufacturers and Dealers under Section 37B.</h1> The Central Government has the authority to impose restrictions to prevent evasion or default in the payment of excise duty, considering factors like the extent of duty evasion and the nature of offenses. These measures can include restrictions on manufacturers, registered importers, dealers, or exporters. The government may specify these restrictions, such as suspending registrations or withdrawing facilities, through a notification in the Official Gazette. The Principal Chief Commissioner or Chief Commissioner of Central Excise is responsible for issuing the relevant orders.
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