Deterrent measures where duty is paid wrongly or where cenvat facility is misutilized

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....Finance, Department of Revenue, No. 32/2006-Central Excise (N.T), dated the 30th December, 2006, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide G.S.R number 782 (E) dated the 30th December, 2006, the Central Government, hereby declares that where a manufacturer, first stage or second stage dealer, or an exporter including a merchant exporter is prima facie found to be knowingly involved in any of the following,- (a) removal of goods without the cover of an invoice and without payment of duty; (b) removal of goods without declaring the correct value for payment of duty, where a portion of sale price, in excess of invoice price, is received by him or on his behalf but not accounted for in the b....

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.... of excise without utilising the CENVAT credit; (iii) the assessee may be required to maintain records of receipt, disposal, consumption and inventory of the principal inputs on which Cenvat credit has not been taken; (iv) the assessee may be required to intimate the Superintendent of Central Excise regarding receipt of principal inputs in the factory on which Cenvat credit has or has not been taken, within a period specified in the order and the said inputs shall be made available for verification upto the period specified in the order: Provided that where a person is found to be knowingly involved in committing any one or more type of offences as specified in para 1 for the second time or subsequently, every removal of goods from hi....

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.... issue sales invoices without showing duty of excise in the invoice and no CENVAT credit shall be admissible to the recipient of goods under such invoice. (4) Where a merchant exporter is found to be knowingly involved in committing the type of offence specified in clause (f) of para 1, the officer authorized by the Central Board of Excise and Customs may order withdrawal of the self sealing facility for export consignment and each export consignment shall be examined and sealed by the jurisdictional Central Excise Officer: (5) If a manufacturer, first stage dealer or second stage dealer or an exporter does anything specified in clause (f) of para 1, the officer authorized by the Central Board of Excise and Customs may order withdrawal ....