Penalty for dealing with confiscable excisable goods: duty-based sanction and penalties for fraudulent invoices and ineligible benefits. A person dealing with excisable goods known or reasonably believed to be liable to confiscation is liable to a penalty up to the duty on those goods or two thousand rupees whichever is greater, and proceedings concluded under specified clauses of section 11AC(1) in respect of duty, interest and penalty shall conclude related penalty proceedings against other persons. Separately, issuing an excise duty invoice without delivery or issuing/abetting documents that enable an ineligible benefit such as wrongful CENVAT credit or refund attracts a penalty up to the amount of the benefit or five thousand rupees whichever is greater.