Power of adjudication
Section 33 of the Central Excise Act, 1944 deals with power of adjudication. 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 [Principal Commissioner of Central Excise or Commissioner of Central Excise]; The Act came into force on 28 Feb 1944.
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.
Section 33, The Central Excise Act, 1944 (Act 1 of 1944).
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Aeon's Construction Products LTD vs Commnr. of Central Excise, Chennai
Court's Decision & Legal Precedent
After the amendment to Section 11-A of the Central Excise Act, 1944 effective from 14.5.1992, any Central Excise Officer including a Superintendent has statutory jurisdiction to issue show-cause notices in cases involving allegations of fraud, collusion, willful misstatement or suppression of fact. Board Circulars prescribing which officer should issue such notices are administrative directions for allocation of work and do not restrict the jurisdiction conferred by the Act. Non-compliance with such Circulars does not invalidate the show-cause notice or the adjudication order, and the Board has no power to curtail the jurisdiction vested in Central Excise Officers by the Act. Further, in the absence of evidence that paving blocks are used in pre-fabricated buildings, they cannot qualify for Tariff Head 6807.20 and must be classified under Tariff Head 6807.90 attracting duty.
On this section: Deals with power of adjudication in cases of confiscation and penalties; grants jurisdiction to Commissioner without limit and to Additional Commissioner up to Rs. 10 lacs; does not restrict Board's power to modify adjudication limits but notably absent such power for show-cause notices
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Made under this section, and citing it
2 instruments name this provision in its title or its text without being made under it.
Questions about Section 33
What have the courts held on Section 33 of the Central Excise Act?
Aeon's Construction Products LTD vs Commnr. of Central Excise, Chennai (20 Apr 2005) is the leading judgment on this section among those set out below: Deals with power of adjudication in cases of confiscation and penalties; grants jurisdiction to Commissioner without limit and to Additional Commissioner up to Rs. 10 lacs; does not restrict Board's power to modify adjudication limits but notably absent such power for show-cause notices.
How do I find court cases under Section 33 of the Central Excise Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Central Excise Act 1944 33, section 33 Central Excise Act 1944, section 33 of the Central Excise Act. People searching for it also type section 33a of central excise act and section 33 of central excise act 1944. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Aeon's Construction Products LTD vs Commnr. of Central Excise, Chennai (20 Apr 2005).
What should I read with Section 33 of the Central Excise Act, and has it changed?
2 instruments name it without being made under it, most recently Circular No. 1049/37/2016-CX (2016), then Circular No. 957/18/2011-CX (2011).
When did Section 33 of the Central Excise Act come into force?
Section 33 of the Central Excise Act, cited as Central Excise Act 1944 33, came into force on 28 Feb 1944, having been enacted on 24 Feb 1944. It is in force as at the date shown on this page.
Other sections of this Act
- 4. Valuation of excisable goods for purposes of charging of duty of excise1751 words
- 11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded1442 words
- 11B. Claim for refund of duty and interest, if any, paid on such duty1342 words
- 35B. Appeals to the Appellate Tribunal1302 words
- 32F. Procedure on receipt of an application under Section 32-E1167 words
- 11AC. Penalty for short-levy or non-levy of duty in certain cases1093 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.