Amendment status not verified — confirm the current text below against the official source.
Power of adjudication of confiscation and penalty .-(1) Where by these rules anything iq liable to confiscation or any person is liable to penalty such confiscation or penalty shall be adjudged by the Excise Commissionei. (2) The State Government may confer on any Excise Officer the power to adjudge confiscation or penalty and may prescribe the limit within which such power may be exercised.