Section 25D. Power of Central Government to make rules in respect of adjudication and appeal.

1[25D. Power of Central Government to make rules in respect of adjudication and appeal.---(1) The Central Government may, by notification in the Official Gazette, make rules for regulating the adjudication of penalty and appeal and for purposes connected therewith. (2) Without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely--- (a) the manner of holding an inquiry and imposing penalties under sub-sections (1) and (2) of section 25B; and (b) the form and manner of preferring appeal to the appellate authority against the order of adjudicating officer under sub-section (1) of section 25C.]