Adjudication :

Central Excise law is a self-contained provision. Besides containing the provisions for levy of duty, the law also provides for the adjudication of matters relating to the legal provisions. The central excise officers are required to adjudicate matters in respect of demand of duty short paid/not paid and imposition of penalty and confiscation of goods. Demand of duty can be raised by any central excise officer under section 11A subject to certain restrictions (Refer point 8.2.1). Matters relating to penalty and confiscation of goods are adjudicated under section 33.