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Section 6

[shall be punishable,—

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6 [shall be punishable,— (i) in the case of an offence relating to any excisable goods, the duty leviable thereon under this Act exceeds 7 [fifty lakh] of rupees, with imprisonment for a term which may extend to seven years and with fine: Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the Court such imprisonment shall not be for a term of less than six months;