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THE
CENTRAL EXCISE ACT, 1944 [Act
No. 1 of 1944] |
An Act to consolidate and amend the law relating to Central Duties of
Excise
[24th February, 1944]
CHAPTER VI
ADJUDICATION OF CONFISCATIONS AND PENALTIES
SECTION 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 —(a) without limit, by a 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 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.
SECTION 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:
Provided
that no such adjournment shall be granted more than three times to a party
during the proceeding.
SECTION 34. Option to pay fine in lieu of confiscation. — Whenever 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.
SECTION 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.
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