Section 14B. Adjudication of penalties.

1[14B. Adjudication of penalties.---(1) For the purpose of adjudicating penalties under clauses (a) and (c) of sub-section (1) of section 14, and section 14A, an officer not below the rank of Director to the Government of India or equivalent in rank as may be appointed by the Central Government shall be the adjudicating officer for holding an inquiry and imposing penalties in such manner as may be prescribed: Provided that no such penalty shall be imposed without giving the person concerned a reasonable opportunity of being heard. (2) Whoever is aggrieved by an order of the adjudicating officer under sub-section (1) may, within thirty days from the date of receipt of such order, prefer an appeal to the appellate authority who shall be an officer not below the rank of Joint Secretary to the Government of India or equivalent in rank as may be appointed by the Central Government, in such form and manner as may be prescribed.]