1989 (2) TMI 290

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....ased provisionally and a fine of Rs. 1,000/- imposed under Rule 173Q of the Central Excise Rules. 2. When Shri Alimchandani, the learned Consultant for the appellant, initially started making submissions, I wanted him to clarify a doubt which I entertained while going through the papers before me. I questioned the learned Consultant as to how the present appeal is competent against an order forfeiting a sum of Rs. 50,000/- in enforcing a clause in the B-11 Bond which was executed by the appellant at the time when the goods were provisionally released, pending adjudication. Attention of the learned Consultant was also drawn to similar questions having been settled by the Tribunal in which a consistent view had been taken that forfeiture o....

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....s any order or decision under the Act but does not include u\c. Central Board of Excise and Customs, Collector of Central Excise (Appeals) or Appellate Tribunal. Section 33 of the Act in express terms provides that where by the rules made under the Central Excises and Salt Act anything is liable to confiscation or any person is liable to a penalty, such confiscation or penalty may be adjudged by the officers specified therein. There is, therefore, in clear terms, a duty by the specified officers under the Act to adjudge cases of confiscations and penalties by a judicial process and the function is a quasi-judicial function subject to the principles of natural justice. 'Adjudicate' means to hear or try and decide judicially. The word "adjudi....