Chapter V of Finance Act, 1994

1[Power of adjudication.

83A. Where under this Chapter or the rules made thereunder any person is liable to a penalty, such penalty may be adjudged by the Central Excise Officer conferred with such power as the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), may, by notification in the Official Gazette, specify.]

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Notes :

1. Inserted by the Finance Act, 2005, w.e.f. 13-5-2005.