Penalties

Description: This quiz covers penalties related to Central Excise Law in India. Test your understanding of various penalties and their provisions.
Number of Questions: 16
Created by:
Tags: central excise law penalties indian law
Attempted 0/16 Correct 0 Score 0

Which section of the Central Excise Act, 1944 deals with penalties?

  1. Section 11A

  2. Section 11B

  3. Section 11C

  4. Section 11D


Correct Option: A
Explanation:

Section 11A of the Central Excise Act, 1944 provides for penalties for various offenses related to excise duty.

What is the penalty for non-payment of excise duty?

  1. Fine

  2. Imprisonment

  3. Both fine and imprisonment

  4. None of the above


Correct Option: C
Explanation:

According to Section 11A of the Central Excise Act, 1944, non-payment of excise duty can result in both fine and imprisonment.

What is the maximum fine that can be imposed for non-payment of excise duty?

  1. Rs. 10,000

  2. Rs. 25,000

  3. Rs. 50,000

  4. Rs. 1,00,000


Correct Option: D
Explanation:

The maximum fine that can be imposed for non-payment of excise duty is Rs. 1,00,000 as per Section 11A of the Central Excise Act, 1944.

What is the maximum term of imprisonment that can be imposed for non-payment of excise duty?

  1. 6 months

  2. 1 year

  3. 2 years

  4. 3 years


Correct Option: D
Explanation:

The maximum term of imprisonment that can be imposed for non-payment of excise duty is 3 years as per Section 11A of the Central Excise Act, 1944.

What is the penalty for evasion of excise duty?

  1. Fine

  2. Imprisonment

  3. Both fine and imprisonment

  4. None of the above


Correct Option: C
Explanation:

Evasion of excise duty can result in both fine and imprisonment as per Section 11A of the Central Excise Act, 1944.

What is the maximum fine that can be imposed for evasion of excise duty?

  1. Rs. 50,000

  2. Rs. 1,00,000

  3. Rs. 2,00,000

  4. Rs. 5,00,000


Correct Option: D
Explanation:

The maximum fine that can be imposed for evasion of excise duty is Rs. 5,00,000 as per Section 11A of the Central Excise Act, 1944.

What is the maximum term of imprisonment that can be imposed for evasion of excise duty?

  1. 1 year

  2. 2 years

  3. 3 years

  4. 5 years


Correct Option: D
Explanation:

The maximum term of imprisonment that can be imposed for evasion of excise duty is 5 years as per Section 11A of the Central Excise Act, 1944.

What is the penalty for manufacturing excisable goods without a license?

  1. Fine

  2. Imprisonment

  3. Both fine and imprisonment

  4. None of the above


Correct Option: C
Explanation:

Manufacturing excisable goods without a license can result in both fine and imprisonment as per Section 11A of the Central Excise Act, 1944.

What is the maximum fine that can be imposed for manufacturing excisable goods without a license?

  1. Rs. 25,000

  2. Rs. 50,000

  3. Rs. 1,00,000

  4. Rs. 2,00,000


Correct Option: D
Explanation:

The maximum fine that can be imposed for manufacturing excisable goods without a license is Rs. 2,00,000 as per Section 11A of the Central Excise Act, 1944.

What is the maximum term of imprisonment that can be imposed for manufacturing excisable goods without a license?

  1. 1 year

  2. 2 years

  3. 3 years

  4. 5 years


Correct Option: C
Explanation:

The maximum term of imprisonment that can be imposed for manufacturing excisable goods without a license is 3 years as per Section 11A of the Central Excise Act, 1944.

What is the penalty for possessing excisable goods without a valid document?

  1. Fine

  2. Imprisonment

  3. Both fine and imprisonment

  4. None of the above


Correct Option: C
Explanation:

Possessing excisable goods without a valid document can result in both fine and imprisonment as per Section 11A of the Central Excise Act, 1944.

What is the maximum fine that can be imposed for possessing excisable goods without a valid document?

  1. Rs. 10,000

  2. Rs. 25,000

  3. Rs. 50,000

  4. Rs. 1,00,000


Correct Option: D
Explanation:

The maximum fine that can be imposed for possessing excisable goods without a valid document is Rs. 1,00,000 as per Section 11A of the Central Excise Act, 1944.

What is the maximum term of imprisonment that can be imposed for possessing excisable goods without a valid document?

  1. 6 months

  2. 1 year

  3. 2 years

  4. 3 years


Correct Option: C
Explanation:

The maximum term of imprisonment that can be imposed for possessing excisable goods without a valid document is 2 years as per Section 11A of the Central Excise Act, 1944.

What is the penalty for transporting excisable goods without a valid document?

  1. Fine

  2. Imprisonment

  3. Both fine and imprisonment

  4. None of the above


Correct Option: C
Explanation:

Transporting excisable goods without a valid document can result in both fine and imprisonment as per Section 11A of the Central Excise Act, 1944.

What is the maximum fine that can be imposed for transporting excisable goods without a valid document?

  1. Rs. 25,000

  2. Rs. 50,000

  3. Rs. 1,00,000

  4. Rs. 2,00,000


Correct Option: D
Explanation:

The maximum fine that can be imposed for transporting excisable goods without a valid document is Rs. 2,00,000 as per Section 11A of the Central Excise Act, 1944.

What is the maximum term of imprisonment that can be imposed for transporting excisable goods without a valid document?

  1. 1 year

  2. 2 years

  3. 3 years

  4. 5 years


Correct Option: C
Explanation:

The maximum term of imprisonment that can be imposed for transporting excisable goods without a valid document is 3 years as per Section 11A of the Central Excise Act, 1944.

- Hide questions