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Section 33A

Adjudication Procedure.

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