Central Excise Act, 1944 · Chapter VI: Adjudication of Confiscations and Penalties
Section 33: 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];
(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 [Principal Commissioner of Central Excise or Commissioner of Central Excise [or Deputy [Principal Commissioner of Central Excise or Commissioner of Central Excise]]:
Provided that the [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.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.