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of <h1>Section 33A of Central Excise Act: Adjudicating authority must offer hearing if requested, limits parties to 3 adjournments.</h1> The adjudication procedure under Section 33A of the Central Excise Act, 1944, mandates that the adjudicating authority must provide an opportunity for a hearing to any party involved in proceedings if requested. The authority can grant adjournments for sufficient cause at any stage of the proceedings, with reasons documented in writing. However, a party is limited to a maximum of three adjournments throughout the proceedings.
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