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Circular No. 806/03/2005-Central Excise

12th January, 2005

F.No. 208/27/2003-CX.6
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
*****

Subject: – Amendment to Circular No.762/78/2003-CX dated 11.11.2003 -regarding.

I am directed to refer to Board’s Circular No.762/78/2003-CX dated 11.11.2003 containing a clarification regarding the cases which have been remanded by the appellate authority for denovo adjudication.  The clarification given earlier is reproduced below:

i) For cases where the appellate authority remand the case with the direction mentioning specifically the level of officer who has to adjudicate the case, then those cases should be adjudicated by the level of officer specified in the said appellate order and the revised level of monetary limit of adjudication is not applicable for those cases; and

ii) for cases where the appellate authority remand the case for de novo adjudication without specifically mentioning the level of officer who has to adjudicate the case, then those cases should be adjudicated by the proper officer as per the revised monetary limit prescribed vide Circular No.752/78/2003-CX dated 1.10.2003.

2. The issue has been re-examined in consultation with Ministry of Law and the above mentioned Circular is modified to the extent that para 2 (ii) therein shall be treated as deleted from the Circular.  It is clarified that the cases remanded back for de novo adjudication should be decided by an authority which passed the said remanded order.  The revised instructions will not affect the remanded cases already re-adjudicated.

3. The field formations may suitably be informed.

4. Receipt of this Circular may please be acknowledged.

5.  Hindi version will follow.

Yours faithfully,
(Neerav Kumar Mallick)
Under Secretary  (CX.6)c

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