Section Text
1 [83A.Power of adjudication
Where under this Chapteror the rules made thereunder any person is liable to a penalty, such penalty maybe adjudged by the Central Excise Officer conferred with such power as theCentral Board of Excise and Customs constituted under the Central Boards ofRevenue Act, 1963(54 of 1963), may, by notification in the Official Gazette,specify.]
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1.Inserted by theFinance Act, 2005 w.e.f. 16.06.2005.