https://www.taxtmi.com/manuals?id=252 Central excise law creates a dual regime of criminal liability (imprisonment and fines where mens rea is present) and civil adjudication (penalties and confiscation with redemption options). Criminal prosecution requires sanction and may deem responsible officers liable absent proof of due diligence. Adjudicatory penalties include rule based confiscation and duty linked fines, a mandatory penalty regime for fraud or suppression subject to reductions on timely payment, and personal penalties for those knowingly dealing with contravening goods, all governed by procedural safeguards and compounding options. en-us Sat, 19 Jan 2008 23:16:00 +0530 Tue, 09 Jun 2015 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=252 Central excise law creates a dual regime of criminal liability (imprisonment and fines where mens rea is present) and civil adjudication (penalties and confiscation with redemption options). Criminal prosecution requires sanction and may deem responsible officers liable absent proof of due diligence. Adjudicatory penalties include rule based confiscation and duty linked fines, a mandatory penalty regime for fraud or suppression subject to reductions on timely payment, and personal penalties for those knowingly dealing with contravening goods, all governed by procedural safeguards and compounding options. Manuals Central Excise Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=252