Where by the rules made under this Act anything is liable to confiscation or any person is liable to a penalty, such confiscation or penalty may be adjudged-
(a) Without limit, by a Collector of Central Excise;
(b) Up to confiscation of goods not exceeding five hundred rupees in value and imposition of penalty not exceeding two hundred and fifty rupees, by an Assistant Collector of Central Excise:
Provided that the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 ] (54 of 1963 ) may,in the case of any officer performing the duties of an Assistant Collector of Central Excise, reduce the limits indicated in clause (b) of this section and may confer on any officer the powers indicated in clause (a) or (b) of this section.
Wherever confiscation is adjudged under this Act or the rules made there under, the officer adjudging it shall give the owner of the goods an option to pay in lieu of confiscation such fine as the officer thinks fit.
34A. 1* Confiscation or penalty not to interfere with other punishments.
No confiscation made or penalty imposed under the provisions, of this Act or of any rule made there under shall prevent the infliction of any other punishment to which the person affected thereby is liable under the provisions of this Act or under any other law.]
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