Power of adjudication

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..... rules made thereunder anything is liable to confiscation or any person is liable to a penalty, such confiscation or penalty may be adjudged- (a) without limit, by a 1[Principal Commissioner of Centr .....

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..... 1963) may, in,,the case of any officer performing the duties of an Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, reduce the limits indicated in clause (b) of this .....

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