If the licensee producing excisable goods like alcohol, cigarettes or tobacco products, produces, removes or sells and distributes such goods produced by them without sticking excise duty stickers or using fake stickers or re-using old stickers; or if it is found through preliminary investigation that the excise duty has been evaded by producing and storing such goods without recording the raw materials required for production, then the Excise Duty Officer may suspend the license of such licensee for up to three months.
(2) The licensee shall not produce, sell or remove the goods produced by them during the period of suspension as per Sub-section (1).
(3) If any person is found to carry out the act under this Section, it shall be deemed as the offence under this Act.