Section 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.]

Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 25D

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