grounds on which it is proposed to confiscate such property, an opportunity of making a representation in writing within a reasonable time and a reasonable opportunity of being heard in the matter. Provision has also been made as to what the aggrieved party is to do, if the order is passed against him under subsection (3) of the said Act. Section 72 of the Odisha Excise Act states that it would override the provision of Cr.P.C. and when the Collector or the authorized officer or the appellate authority is seized with the matter of confiscation or any seized property under section 71, no Court shall entertain any application in respect of the said property and the jurisdiction of the Collector or the authorized officer or the appellant authority with regard to the disposal of the same shall be exclusive. Therefore, when the petitioner will be afforded with an opportunity in the confiscation