84. Seizure of goods and disposal thereof.—

(1) If any person makes any supply or renders any service in violation of any provision of this Act or any rule made thereunder, the Commissioner may, in the prescribed manner, seize and dispose of such goods or the goods related to such service

(2) During the pendency of a proceeding, the Commissioner may, in  such  manner and on such terms as may be prescribed, order for ad-interim release of any good seized under sub-section (1) to the owner of such good or his representative.