C.E. (1st Amendment) Rules, 1986

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....e Rules, 1944, namely :— 1. (1) These rules may be called, the Central Excise (1st Amendment) Rules, 1986. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In Chapter XII of the Central Excise Rules, 1944, before rule 210, the following rule shall be inserted, namely :— "209. Confiscation and penalty. — (1) Notwithstanding anything contained in ....

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....ature referred to in clause (a) or clause (b) or clause (c) or clause (d) has been committed, or five thousand rupees, whichever is greater. (2) Where — (a) In the case of a contravention of the nature referred to in clause (a) or clause (b) or clause (c) or clause (d) of sub-rule (1), the duty leviable on the excisable goods referred to in that sub-rule exceeds one lakh of rupees, or (b) any....