Central Excise Act 1944

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”]

1. This Section has been inserted vide Finance (No.2) Bill, 2004.

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