Section 33. Power of adjudication

CHAPTER VI ADJUDICATION OF CONFISCATIONS AND PENALTIES 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.