Seizure of goods whether a pre-condition for ordering confiscation

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....stoms, New Delhi Subject: Central Excise - Whether seizure of goods is a pre-condition for ordering confiscation - Regarding. A case has come to the notice of the Board where a Collector of Central Excise has taken the view in his adjudication order, that the plant and machinery of a party could not be confiscated as they had not been seized. 2. The matter has been examined by the Board. ....