Cess evasion and wrongful refund contraventions attract graded imprisonment, bailability rules, and sanction-based prosecution under the Act. Punishment is prescribed for specified contraventions involving retention of benefit from evasion of cess or wrongful refund, with graded imprisonment up to five years depending on the amount involved. Lesser specified contraventions and abetment attract imprisonment up to six months, with fine or both. Repeat conviction carries enhanced punishment. Offences are generally non-cognizable and bailable, except the specified serious contraventions, which are cognizable and non-bailable. Prosecution requires previous sanction of the proper officer not below the rank of Commissioner.