Section 33A
Adjudication procedure.
About this Act
An Act to consolidate and amend the law relating to central duties of excise 2* * *
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.]
(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.]
Notes
1. Ins. by Act 23 of 2004, s. 81.