Section 82A
Excise duty, etc., to be payable notwithstanding any proceedings, etc.
ActIn forceProvision 148 of 190
Section 82A
The institution of proceedings or the imposition of a penalty, fine or term of imprisonment under this Act, or the compounding of an offence under section 69, shall not relieve any person from the liability to pay for excise duty, surcharge, penalty, fees or other money under this Act.