Instructions regarding Power of adjudication of Central Excise Officers

Circular No. 957/18/2011-CX-3,   New Delhi dated, the 25^th October, 2011

Subject:    Power of adjudication of Central Excise Officers- instructions reg.

            The undersigned is directed to refer to Circular No. 752/68/2003-CX dated 01.10.03 (as amended) on the above subject.  This circular prescribes monetary limits of Central Excise Officers at various levels for adjudicating of cases under sections 11A and 33 of Central Excise Act, 1944.

2.        In this regard,  the Board has noticed that the  monetary limits for adjudicating cases (both extended period and others),  for Joint Commissioners is with regard to cases involving duty– above Rs 5 lakhs and upto Rs 50 lakhs and for Additional Commissioners  it is with regard to cases involving duty  – above Rs 20 lakhs and upto Rs 50 lakhs.

3.         The matter has been examined in the Board.  It has been decided to prescribe an uniform monetary limit for both Additional Commissioners and the Joint Commissioners.  Accordingly, parts A & B of para 2.1 of the said circular stand amended as follows:

4.         Field formations may be informed suitably.

5.         Receipt of the Circular may please be acknowledged.

6.         Hindi version will follow.

Yours faithfully,

V.P. Singh

Under Secretary to the Govt. of India

F.No. 208/25/2011-CX-6

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2. Circular No. 130/12/2010 – ST- Powers of adjudication of Central Excise Officers in Service Tax cases – instructions – regarding
3. Service Tax – Notification No. 48/2010 – Amends Notification No. 30/2005 – Power of central excise officers for the purpose of adjudication u/s 83A
4. Circular on Powers of adjudication of the officers of Customs
5. Assigns the function of proper officer to DRI, Preventive Commissionerates, DGCEI and Central excise officers for the purposes of Section 17 and 28 of the Customs Act, 1962