C.E. (1st Amendment) Rules, 1986

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..... amend the Central Excise Rules, 1944, namely :— 1. (1) These rules may be called, the Central Excise (1st Amendment) Rules, 1986. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In Chapter XII of the Central Excise Rules, 1944, before rule 210, the following rule shall be inserted, namely :— "209. Confiscation and penalty. — (1) Notwithstandin .....

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..... any contravention of the nature referred to in clause (a) or clause (b) or clause (c) or clause (d) has been committed, or five thousand rupees, whichever is greater. (2) Where — (a) In the case of a contravention of the nature referred to in clause (a) or clause (b) or clause (c) or clause (d) of sub-rule (1), the duty leviable on the excisable goods referred to in that sub-rule exceeds one .....

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..... (1), direct, for reasons to be recorded in writing, the confiscation of any or all of the following belonging to such manufacturer, producer or licensee of a warehouse, namely :— (i) any land, building, plant, machinery, materials, conveyance, animal or any other thing used in connection with the manufacture, production, storage, removal or disposal of such goods; or (ii) any other excisable .....

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