CONFISCATION AND PENALTY

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.... duty not levied or paid or short paid or erroneously refunded is liable to be imposed, if the same is by reason of fraud or suppression of facts or mis-statement or contravention of the provisions of the Act /Rules with intent to evade payment of duty. However, in the event of payment of the duty and interest within 30 days of the communication of the order issued under Section 11A (2) of the Act....

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.... of any excisable goods produced or manufactured or stored; or (c) Manufacture, production or storage of any excisable goods without having applied for the registration certificate required under Section 6 of the Act read with the Rule 9 of the CER; or (d) Contravention of any of the legal provisions of the Rules or the Notifications issued thereunder with intent to evade payment of duty. Rule....

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....edit Rules, 2004: The person who takes Cenvat credit in respect of inputs or capital goods, wrongly or without taking reasonable steps to ensure that appropriate duty on the said inputs or capital goods has been paid as indicated in the document accompanying the inputs or capital goods specified in Rule 9 of the Cenvat credit Rules, 2004 or contravenes any of the provisions of the Cenvat Credit R....