THE CENTRAL EXCISE ACT, 1944
SECTION 34. Option to pay fine in lieu of confiscation.
Whenever confiscation is adjudged under this Act or the rules made thereunder, 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.
SECTION 34A.Confiscation or penalty not to interfere with other punishments.
No confiscation made or penalty imposed under the provisions of the Act or of any rule made thereunder 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.