https://www.taxtmi.com/acts?id=52256 Confiscation is attracted where a taxable person uses a machine to manufacture or produce specified goods in contravention of the Act or rules with intent to evade cess, or otherwise contravenes the Act or rules with such intent. The goods or machines are liable to confiscation and the person is liable to penalty under section 18. The adjudicating officer must offer an option to pay a penalty in lieu of confiscation, subject to limits based on market value and cess payable, and no order may be made without a reasonable opportunity of being heard. en-us Thu, 18 Dec 2025 13:19:19 +0530 Mon, 22 Jun 2026 15:50:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52256 Confiscation is attracted where a taxable person uses a machine to manufacture or produce specified goods in contravention of the Act or rules with intent to evade cess, or otherwise contravenes the Act or rules with such intent. The goods or machines are liable to confiscation and the person is liable to penalty under section 18. The adjudicating officer must offer an option to pay a penalty in lieu of confiscation, subject to limits based on market value and cess payable, and no order may be made without a reasonable opportunity of being heard. Act-Rules GST Thu, 18 Dec 2025 13:19:19 +0530 https://www.taxtmi.com/acts?id=52256