Power of adjudication defines which officers may impose confiscation or penalty and allows the board to vary limits. The provision vests authority to adjudge confiscations and impose penalties in Commissioners of Central Excise without monetary limit, while Assistant and Deputy Commissioners may do so only within prescribed lower limits; the Central Board of Excise and Customs may reduce those limits for officers performing lower-tier duties and may confer either tier of adjudicatory power on any officer.