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of <h1>Section 34: Option to Pay Fine Instead of Confiscation for Goods Under Central Excise Act, 1944</h1> Section 34 of the Central Excise Act, 1944, provides that when goods are subject to confiscation under the Act or related rules, the adjudicating officer must offer the owner an option to pay a fine instead of having the goods confiscated. The amount of the fine is determined at the discretion of the adjudicating officer.
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