Central Excise Act, 1944
33. POWER OF ADJUDICATION.
Where by the rules made under this Act 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 [ 95 Commissioner of Central Excise 95 ];
(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 [ 95 Assistant Commissioner of Central Excise 95 ] :
Provided that the [ 96 Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) 96 ], may, in the case of any officer performing the duties of an [ 97 Assistant Commissioner of Central Excise 97 ], 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.