Section 33 — Power of adjudication.

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.

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