Section 123 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
123. Power of adjudication of confiscation and penalty.
(1)Where by these rules anything is liable to confiscation or any person is liable to penalty such confiscation or penalty shall be adjudged by the Excise Commissioner.(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.
