Dual liability in central excise: criminal punishment or adjudicatory penalties with confiscation, redemption and compounding options. Central excise law creates a dual regime of criminal liability (imprisonment and fines where mens rea is present) and civil adjudication (penalties and confiscation with redemption options). Criminal prosecution requires sanction and may deem responsible officers liable absent proof of due diligence. Adjudicatory penalties include rule based confiscation and duty linked fines, a mandatory penalty regime for fraud or suppression subject to reductions on timely payment, and personal penalties for those knowingly dealing with contravening goods, all governed by procedural safeguards and compounding options.