7. OFFENCES AND PENALTIES.
If any person –
(a) contravenes any of the provisions of a notification issued under Sec. 6; or
(b) evades the payment of any duty of excise payable under this Act; or
(c) fails to supply any information which he is required by rules made under this Act to supply 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) attempts to commit or abets the commission of any offence mentioned in Cl. (a) or Cl. (b).
He shall for every such offence be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to two thousand rupees, or with both.