Confiscation of machines and goods for cess evasion with option to pay a penalty in lieu and government vesting. Confiscation is authorised where a taxable person, with intent to evade cess, owns or operates machines or contravenes the Act; such goods or machines are liable to confiscation and the person is liable to penalty under section 18. The adjudicating officer may allow payment of a penalty in lieu of confiscation not exceeding market value less cess, and the aggregate penalty must not be less than two hundred per cent of the cess payable. Title vests in the Central Government, possession is taken by the proper officer with police assistance, and unrequired goods may be disposed of after offering up to three months to pay the fine in lieu.