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of <h1>Penalties for cess evasion in goods manufacturing-undisclosed machinery, false returns, refund fraud, obstruction; fines up to ?1,00,000.</h1> Prescribes penalties for specified contraventions by a taxable person, including operating or controlling undisclosed machinery or processes for manufacturing specified goods, non-payment of cess for more than three months after it becomes due, failure to furnish returns or furnishing false returns/records to evade cess, fraudulent refund claims, obstructing officers, failure to obtain required registration, non-production or falsification of information or documents in proceedings, tampering with or destroying evidence, and disposing of or tampering with seized goods; the proper officer may, in addition to cess, impose a penalty of ?10,000 or an amount equal to the cess payable/attempted to be evaded or refund fraudulently claimed, whichever is higher, after such inquiry as deemed fit. Aiding or abetting these contraventions attracts a penalty up to ?1,00,000. Penalty orders require a reasonable opportunity of being heard.
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