The Central Excise Act, 1944
33. POWER OF ADJUDICATION.
1[Where under this Act or by rules made thereunder] 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 2[Commissioner 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 3[Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise]:
Provided that the 4[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 3[Assistant Commissioner of Central Excise or Deputy Commissioner 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.
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1. Subs. by Act 27 of 1999, sec. 125, for “Where by the rules made under this Act” (w.e.f. 11-5-1999).
2. Subs. by Act 22 of 1995, sec. 70, for “Collector of Central Excise” (w.e.f. 26-5-1995).
3. Subs. by Act 27 of 1999, sec. 119, for “Assistant Commissioner of Central Excise” (w.e.f. 11-5-1999). Earlier the words “Assistant Commissioner of Central Excise” were substituted for “Assistant Collector of Central Excise” by Act 22 of 1995, sec. 70 (w.e.f. 26-5-1995).
4. Subs. by Act 54 of 1963, sec. 5, for “Central Board of Revenue” (w.e.f. 1-1-1964).
