[(4) Notwithstanding anything contained in sub-section (3), and without prejudice to the provisions of Section 9, in making rules under this section, the Central Government may provide that if any manufacturer, producer or licensee of a warehouse
- removes any excisable goods in contravention of the provisions of any such rule, or
- does not account for all such goods manufactured, produced or stored by him, or
- engages in the manufacture, production or storage of such goods without having applied for the 429[registration as] required under Section 6, or