General penalty: breach of central excise rules attracts penal sanction and confiscation where no other penalty applies. A general penal provision establishes that breaches of the Central Excise Rules for which no specific penalty is prescribed attract a general penalty comprising a capped monetary sanction and confiscation of the goods in respect of which the offence is committed, functioning as a residuary enforcement mechanism to secure regulatory compliance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
General penalty: breach of central excise rules attracts penal sanction and confiscation where no other penalty applies.
A general penal provision establishes that breaches of the Central Excise Rules for which no specific penalty is prescribed attract a general penalty comprising a capped monetary sanction and confiscation of the goods in respect of which the offence is committed, functioning as a residuary enforcement mechanism to secure regulatory compliance.
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