Report No. 162

3.19. Central Excise Act, 1944.-

Under this Act, the adjudication of confiscation of goods and imposition of penalties is processed as under.

Under section 33, where by the rules made under this Act anything is liable to confiscation or any person is liable to penalty, such confiscation or penalty may be adjudged-

(a) without limit by a Collector of Central Excise;

(b) up to confiscation of goods not exceeding 500 rupees in value and imposition of penalty not exceeding 250 rupees, by an Assistant Collector of Central Excise.

The Central Board of Excise and Customs may vary the limits of powers indicated above.

This Act and the Rules made thereunder provide for valuation and classification of excusable goods and various other incidental matters.

Under section 35 of the Act any person aggrieved by any decision or order passed under this Act by a Central Excise Officer lower in rank than a Collector of Central Excise in matters of importance like classification and valuation apart from the matters provided under the Act may appeal to the Collector of Central Excise (Appeals) (hereinafter referred to as the Collector (Appeals).

The Collector (Appeals) may, after making such further inquiry pass such order as he thinks fit confirming, modifying or annulling the decision or order appealed against, or may refer the case back to the adjudicating authority with such directions as he may think fit for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary. On the disposal of the appeal, the Collector (Appeals) shall communicate the order passed by him to the appellant, the adjudicating authority and the Collector of Central Excise.