Penalty for contraventions, etc.

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....n of these rules, then, all such goods shall be liable to confiscation, and the manufacturer shall be liable to a penalty not exceeding the duty leviable on the notified goods in respect of which aforesaid contravention has been committed. ^1[Provided that in case of contraventions involving non-declaration of number of packing machines available in the premises of a manufacturer, the duty levi....

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....mises of the unit, the retail sale price of the pouches manufactured with the aid of such packing machines and the rate of duty per packing machine corresponding to the highest maximum packing speed as specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 16/2010-CE dated the 27th February, 2010, and unless] evidence to the contrary is pro....