Section 72(5)(a) in The United Provinces Excise Act, 1910
(a)No order of confiscation under this section shall be made unless the owner thereof or the person from whom it is seized is given-(i)a notice in writing informing him of the grounds on which such confiscation is proposed;(ii)an opportunity of making a representation in writing within such reasonable time as may be specified in the notice; and(iii)a reasonable opportunity of being heard in the matter.