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[Section Index]

The Excises and Salt Act, 1944

( ACT NO. I OF 1944 )

[ 24th February, 1944 ]

Chapter VI

1ADJUDICATION OF [CASE]

Power of adjudication
33. Where by the rules made under this Act 2[in case] anything is liable to confiscation or any person is liable to a penalty, such 3[case] may be adjudged-
 
 
 
 
(a) without limit, by a 4[ 5[Commissioner] of Excise];
 
 
6[(b) subject to such limitations and conditions as the Board may, by notification in the official Gazette, determine from time to time, by an 7[Additional Commissioner] of Excise, a 8[Joint Commissioner] of Excise, a 9[Deputy Commissioner] of Excise, an 10[Assistant Commissioner] of Excise or a Superintendent of Excise.]
  • 1
    The word “case” was substituted for the words “confiscation and penalty” by section 3 of the Finance (1971-72) Order, 1972 (President’s Order No. 52 of 1972).
  • 2
    The words “in case” were inserted by section 3 of the Finance (1971-72) Order, 1972 (President’s Order No. 52 of 1972)
  • 3
    The word “case” was substituted for the words “confiscation and penalty” by section 3 of the Finance (1971-72) Order, 1972 (President’s Order No. 52 of 1972)
  • 4
    The words “Collector of Excise” were substituted for the words “Collector of Central Excise” by section 4 of the Finance Act (Act No. III of 1975)
  • 5
    The word “Commissioner” was substituted for the word “Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 6
    Clause (b) was substituted by section 5 of the Finance Act, 1980 (Act No. XXIII of 1980)
  • 7
    The words “Additional Commissioner” were substituted for the words “Additional Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 8
    The words “Joint Commissioner” were substituted for the words “Joint Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 9
    The words “Deputy Commissioner” were substituted for the words “Deputy Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 10
    The words “Assistant Commissioner” were substituted for the words “Assistant Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
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