[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: 1. Ins. by Act 21 of 1998, s. 110 (w.e.f. 1-8-1998). 2. Subs. by Act 27 of 1999, s. 125, for “Where by the rules made under this Act” (w.e.f. 11-5-1999). 3. Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”. 4. Ins. by Act 27 of 1999, s. 119. 5. Subs. by Act 54 of 1963, s. 5, for “Central Board of Revenue” (w.e.f. 1-1-1964). 6. Ins. by Act 23 of 2004, s. 81. 63