Central Excise, Act 1944, Chapter-VI, Adjudication of Confications and Penlaties.
CHAPTER VI
ADJUDICATION OF CONFISCATIONS AND PENALTIES
33. Power of adjudication.- 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—
- without limit, by a Commissioner of Central Excise;
- 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 Commissioner of Central Excise or Deputy Commissioner of Central
Excise:
Provided that the 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 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.
33A. Adjudication procedure.-
- 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.
- 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 :
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.
34A. Confiscation or penalty not to interfere with other punishments.-
No confiscation made or penalty imposed under the provisions of the 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.