Circular No. 328/44/97-Central Excise
dated 13/8/97
F.No. 208/03/95-C.X.6
Government of India
Ministry of Finance
Department of Revenue
Subject: Powers of adjudication of the Central Excise Officers – Clarification regarding.
I am directed to refer to Board”s Circular of even number dated 27th February, 1997 on the above subject. The difficulties being experienced by Commissioners in finalising large number of adjudication cases pending with them have been examined by the Board. It is felt that there is need for further enhancement of the powers of adjudication. Accordingly, the powers of adjudication of Addl. commissioners/ Deputy Commissioners, referred to under para 3(A) and 3(B) of the said Circular stands modified as under.
(A) CASES INVOLVING ERAUD, SUPPRESSION ETC.
(Amount of duty involved)
| Commissioners |
—
|
Without limit |
| Addl. Commissioners |
—
|
Upto Rs. 20 lakhs |
| Deputy Commissioners |
—
|
Upto Rs. 10 lakhs |
(B) FOR CASES OTHER THAN (A) ABOVE :
| Commissioners |
— |
Without limit |
| Addl. Commissioners/ |
— |
Above Rs. 2 lakhs |
| Deputy Commissioners/ |
— |
and upto Rs. 20 lakhs |
| Asstt. Commissioners |
— |
Upto Rs. 2 lakhs |
2. The Circular No. 299/15/97-C.X. dated 27th February, 1997 stands modified to the above extent only. All other instructions contained in the said circular remain unchanged.
3. Commissioner are requested to report the number of cases which will now go out of their jurisdiction as a result of these modifications.
