Circular No. 373/06/98-Central Excise
Government of India
Ministry of Finance
Department of Revenue, New Delhi
Subject: Powers to issue Show cause Notices to the officers of the Directorate General of Anti-Evasion-regarding.
I am directed to say that the Board has decided that in respect of cases investigated by the Directorate General of Anti-Evasion, the show-cause notices will henceforth be issued by such officers of the said directorate General as specified below:-
|
Rank of the Officer (s) of DGAE |
Rank of the Officer (s) |
|
competent to issue |
competent |
|
show-cause notice |
to adjudicate |
| 1) | Director General / Addl. Director General | Commissioner |
| 2) | Deputy Director | Addl./ Deputy Commissioner |
| 3) | Asstt. Director | Assistant Commissioner |
2. For the purpose of clarification it is mentioned that the competency to adjudicate a case is case is already defined in Board”s Circular No. 299/15/97-CX dated 27.2.97 as modified by Circular No. 348/44/97-CX dated 13.8.97 and Circular No. 362/78/97-CX dated 9.12.97. In respect of the cases investigated by the Commissionerates, the show-cause notices will continue to be issued by the officers specified in the Circular No. 299/15/97-CX, ibid, as modified.
3. Receipt of this Circular may please be acknowledged.
4. Trade and field formations may be suitable informed.
