7. Offences and penalties.-

If any person-

(a) contravenes any of the provisions of a notification issued under section 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 clause (a) or clause (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.