Central excise penalties and interest increase for duty evasion, with officer liability, provisional attachment, and publication measures. The Act prescribes criminal sanctions for contraventions involving excisable goods, graduated penalties under Section 9 for serious evasion and repeat offences, and officer liability for companies. Tax defaults attract specified penalties and interest rates, with aggravated penalties for fraud, provisional attachment powers to protect revenue, and procedural provisions on refund delays, vexatious searches, and publication of prosecutions.