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Union of India - Section

Section 292 in The Central Excise Act, 1944

292.

[33-A. 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.]Section 34. Option to pay fine in lieu of confiscationWherever confiscation is adjudged under this Act or the rules made thereunder, the officer adjudging it, shall give the owner of the goods an option to pay in lieu of confiscation such fine as the officer thinks fit.