Section 33A of The Central Excise Act, 1944 View Chapter 6

Adjudication procedure.


   1[33A.  Adjudication procedure.--(1)  The adjudicating authority shall, in any proceeding under this chapter or any other provision of this Act, give an opportunity of being heard to a party in a proceeding, if the party so desires.

   (2)  The adjudicating authority may, if sufficient cause is shown, at any stage of proceeding referred to in sub-section (1), grant time, from time to time, to the parties or any of them and adjourn the hearing for reasons to be recorded in writing:

   Provided that no such adjournment shall be granted more than three times to a party during the proceeding.]

1Ins. by Act 23 of 2004, s. 81.