Notwithstanding anything contained elsewhere in this Act, it shall be deemed that an evasion of excise duty has been incited if any taxpayer commits any of the following activities with intention of benefitting from excise duty, and the Director General may order Excise Duty Officer to recover the tax upon assessment of tax from such tax payer:
(a) Reducing excise duty liabilities by carrying out a plan or activity with an intention of evading excise duty by misusing the provision under this Act,
(b) Doing any activity with intention of reducing excise duty liabilities or concluding a contract with such an intention.