Power of adjudication.-- 1[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 2[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 2[Principal Commissioner of Central Excise or Commissioner of Central Excise 4[or Deputy 2[Principal Commissioner of Central Excise or Commissioner of Central Excise]]:
Provided that the 3[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.
1Subs. by Act 27 of 1999, s. 125, for "Where by the rules made under this Act" (w.e.f. 11-5-1999).
2Subs. by Act 25 of 2014, s. 95, for "Commissioner of Central Excise".
3Ins. by Act 27 of 1999, s. 119.
4Subs. by Act 54 of 1963, s. 5, for "Central Board of Revenue" (w.e.f. 1-1-1964).