11AC. Penalty for short-levy or non-levy of duty in certain cases . — (1) The amount of penalty for non -levy… — THE CENTRAL EXCISE ACT, 1944

[11AC. Penalty for short-levy or non-levy of duty in certain cases . — (1) The amount of penalty for non -levy or short-levy or non-payment or short-payment or erroneous refund shall be as follows—

4 [11AC. Penalty for short-levy or non-levy of duty in certain cases . — (1) The amount of penalty for non -levy or short-levy or non-payment or short-payment or erroneous refund shall be as follows— (a) where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, for any reason other than the reason of fraud or collusion or any wilful mis -statement or suppression of facts or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, the person who is liable to pay duty as

Section 4