Offences and penalties.-

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (iii) or clause (xxvii) of sub-section (2) of section 37;            (b) evades the payment of any duty payable under this Act;            (bb) removes any excisable goods in contravention of any of the provisions of this Act or any rule made thereunder or in any way concerns himself with suc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ith a reasonable belief, the burden of proving which shall be upon him, that the information supplied by him is true) supplies false information;            (d) attempts to commit, or abets the commission of, any of the offences mentioned in clauses (a) and (b) of this section; shall be punishable,-         ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... section is again convicted of an offence under this section, then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may extend to seven years and with fine:           Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the Court such i....