Penalty for certain contraventions

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....specified goods without declaring to the proper officer under this Act; or (b) fails to pay the cess levied under section 4 beyond a period of three months from the date on which such payment becomes due under section 10; or (c) fails to furnish returns as required under section 10 or falsifies or substitutes financial records or produces fake accounts or documents or furnishes a....

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....aking such inquiry as he deems fit, impose on such taxable person in addition to the cess leviable, a penalty of ten thousand rupees or an amount equivalent to the cess payable or cess sought to be evaded, or the refund claimed fraudulently, whichever is higher. (2) Any person who aids or abets any of the contraventions specified in clauses (a) to (i) of sub-section (1) shall be liable to a pen....