Adjudication of confiscation and penalties:

Section 33 provides that where 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/ Commissioner of Central Excise;

(b) up to confiscation of goods not exceeding `500 in value and imposition of penalty not exceeding `250 by an Assistant/Deputy Commissioner of Central Excise.

However, the Board, may, in the case of any officer performing the duties of an Assistant/ Deputy 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 33A states that the adjudicating authority shall give an opportunity of being heard to a party during the adjudication proceeding, if the party so desires. The adjudicating authority may, if sufficient cause is shown, at any stage of such proceeding grant time, from time to time, to the parties or any of them and adjourn the hearing for reasons to be recorded in writing. However, such adjournment shall not be granted for more than three times to a party during the proceeding.