33. Power of adjudication.— 2
[Where under this Act or by the 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 3
[Principal Commissioner of Central Excise or 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 Assistant 3
[Principal Commissioner of Central
Excise or Commissioner of Central Excise] 4
[or Deputy 3
[Principal Commissioner of Central Excise or
Commissioner of Central Excise]]:
Provided that the 5
[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
Assistant 3
[Principal Commissioner of Central Excise or 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.
6
[33A. Adjudication procedure.—(1) The adjudicating authority shall, in any proceeding under this
chapter or any other provision of this Act, give an opportunity of being heard to a party in a proceeding, if
the party so desires.
(2) The adjudicating authority may, if sufficient cause is shown, at any stage of proceeding referred to
in sub-section (1), grant time, from time to time, to the parties or any of them and adjourn the hearing for
reasons to be recorded in writing:
1. Ins. by Act 21 of 1998, s. 110 (w.e.f. 1-8-1998).
2. Subs. by Act 27 of 1999, s. 125, for “Where by the rules made under this Act” (w.e.f. 11-5-1999).
3. Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
4. Ins. by Act 27 of 1999, s. 119.
5. Subs. by Act 54 of 1963, s. 5, for “Central Board of Revenue” (w.e.f. 1-1-1964).
6. Ins. by Act 23 of 2004, s. 81.
64
Provided that no such adjournment shall be granted more than three times to a party during the
proceeding.]
34. Option to pay fine in lieu of confiscation.—Wherever 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.
1
[34A. Confiscation or penalty not to interfere with other punishments.—No confiscation made or
penalty imposed under the provisions of this 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.]