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TMI BlogOffences and penaltiesX X X X Extracts X X X X X X X X Extracts X X X X ..... partially in violation of the rules made under the provisions of this Chapter; or (c) maintains false books of account or fails to supply any information which he is required to supply under this Chapter or the rules made thereunder 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sence of special and adequate reasons to the contrary to be recorded in the judgment of the court, such imprisonment shall not be for a term of less than six months; (iii) in the case of any other offences, with imprisonment for a term, which may extend to one year.] 4[(2) If any person is convicted of an offence punishable under- (a) clause (i) or clause (iii), then, he shall be punished fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) the fact that the accused was not the principal offender and was acting merely as a secondary party in the commission of offence; (iv) the age of the accused. (4) A person shall not be prosecuted for any offence under this section except with the previous sanction of the 5[Principal Chief Commissioner of Central Excise or] Chief Commissioner of Central Excise."; *********** Notes: 1. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for a term of less than six months; (ii) in any other case, with imprisonment for a term, which may extend to one year." 4. Substituted vide Finance Act, 2013, w.e.f. 10th May, 2013, before it was read as, "(2) If any person convicted of an offence under this section is again convicted of an offence under this section, then, he shall be punishable for the second and for every subsequent offe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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