# The Central Excise Act, 1944, Section 33: Power of adjudication

- Act: The Central Excise Act, 1944 (Act 1 of 1944)
- In force from: 1944-02-28
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/central-excise-act-1944/section/33/

## Text

Power of adjudication.-- 1[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 2[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 2[Principal Commissioner of Central Excise or Commissioner of Central Excise 4[or Deputy 2[Principal Commissioner of Central Excise or Commissioner of Central Excise]]: Provided that the 3[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 2]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.

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