83. Application of certain provisions of Act 1 of 1944
The provisions of the following section of the Central Excise Act, 1944,as in force from time to time, shall apply, so far as may be, in relation to service tax as they apply in relation to a duty of excise: -
9A, 9AA, 9B, 9C, 9D, 9E, 11B, 11BB, 11C, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 31, 32, 32A to 32P (both inclusive), 33A, 34A, 35EE, 35F),35FF, to
35O (both inclusive}, 35Q, 35R, 36,36A,37A, 37B, 37C, 37D 38A and 40.
83A Power of adjudication.
Where under this Chapter or the rules made thereunder any person is liable to a penalty, such penalty may be
adjudged by the Central Excise Officer conferred with such power as the Central Board of Excise and Customs constituted under the Central
Boards of Revenue Act, 1963 (54 of 1963), may, by notification in the Official Gazette, specify.