Seizure of goods whether a pre-condition for ordering confiscation

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..... r seizure of goods is a pre-condition for ordering confiscation - Regarding. A case has come to the notice of the Board where a Collector of Central Excise has taken the view in his adjudication order, that the plant and machinery of a party could not be confiscated as they had not been seized. 2. The matter has been examined by the Board. Under rule 173Q plant, machinery etc. is liable to confi .....

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