33A. Adjudication procedure . — (1) The adjudicating authority shall, in any proceeding under this chapter or… — THE CENTRAL EXCISE ACT, 1944

[33A. 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.

6 [33A. 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:

Section 6