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7. Offences and penalties.- If any person- (a) contravenes any of the provisions of a notification issued under section 6; or (b) evades the payment of any duty of excise payable under this Act; or (c) fails to supply any information which he is required by rules made under this Act to supply or (unless with a reasonable belief, the burden of proving which shall be upon him, that the information supplied by him is true) supplies false information; or (d) attempts to commit or abets the commission of any offence mentioned in clause (a) or clause (b), he shall for every such offence be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to two thousand rupees, or with both.    |
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