Section 81 - Insertion of new section 33A - Finance (No. 2) Act, 2004

81. Insertion of new section 33A.- After section 33 of the Central Excise Act, the following section shall be inserted, namely:- "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.".