Confiscation and penalty attach for contraventions involving excisable goods; orders require adherence to natural justice. Confiscation and penalties attach where a producer, manufacturer, registered warehouse person, importer issuing an invoice permitting CENVAT credit, or registered dealer removes excisable goods in contravention of the rules, fails to account for goods, manufactures or stores without applying for the required registration certificate, or otherwise contravenes provisions with intent to evade duty; such goods are liable to confiscation and the person liable to a penalty up to the duty on those goods or a specified minimum amount, whichever is greater, and orders must be issued by the Central Excise Officer following natural justice.