Penalty for failure to furnish information return . — THE CENTRAL EXCISE ACT, 1944

15B. Penalty for failure to furnish information return . [Omitted.]. [Omitted.]. Searches and arrests how to be made . Disposal of persons arrested . Procedure to be followed by officer-in-charge of police station . Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under Section 19 . Vexatious search, seizure, etc., by Central Excise Officer . Failure of Central Excise Officer in duty . CHAPTER III -A ADVANCE RULINGS SECTIONS.

Section 15B