(4) Notwithstanding anything contained in sub-section (3), and without prejudice to the provisions of Section… — THE CENTRAL EXCISE ACT, 1944

[(4) Notwithstanding anything contained in sub-section (3), and without prejudice to the provisions of Section 9, in making rules under this section, the Central Government may provide that if any manufacturer, producer or licensee of a warehouse—

9 [(4) Notwithstanding anything contained in sub-section (3), and without prejudice to the provisions of Section 9, in making rules under this section, the Central Government may provide that if any manufacturer, producer or licensee of a warehouse— (a) removes any excisable goods in contravention of the provisions of any such rule, or (b) does not account for all such goods manufactured, produced or stored by him, or