33. Power of adjudication
Where by the rules made under this Act [in case] anything is liable to confiscation or any person is liable to a penalty, such [case] may be adjudged-
(a) without limit, by a [ [Commissioner] of Excise];
[(b) subject to such limitations and conditions as the Board may, by notification in the official Gazette, determine from time to time, by an [Additional Commissioner] of Excise, a [Joint Commissioner] of Excise, a [Deputy Commissioner] of Excise, an [Assistant Commissioner] of Excise or a Superintendent of Excise.]
94. The words “in case” were inserted by section 3 of the Finance (1971-72) Order, 1972 (President’s Order No. 52 of 1972)
95. 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)
96. 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)
97. The word “Commissioner” was substituted for the word “Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
98. Clause (b) was substituted by section 5 of the Finance Act, 1980 (Act No. XXIII of 1980)
99. The words “Additional Commissioner” were substituted for the words “Additional Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
100. The words “Joint Commissioner” were substituted for the words “Joint Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
101. The words “Deputy Commissioner” were substituted for the words “Deputy Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
102. The words “Assistant Commissioner” were substituted for the words “Assistant Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
End of s. 33. Not in the index for this Act: Schedule (1).