Section 14
New section 82a
of Excise (Amendment) Act 2018
Amendment ActIn forceProvision 14 of 15
Section 14
The principal Act is amended by inserting after section 82
the following section:
“Excise duty, etc., to be payable notwithstanding any proceedings, etc.
Quoted provision
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, penalty or surcharge under this Act.”.