Circular No.865/3/2008-CX

F.No. 208/27/2003-CX-6

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

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New Delhi dated the February 19, 2008

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, it has been brought to the notice of the Board that in many Commissionerates, there is no officer of the rank of the Additional Commissioner posted.  This is leading to delay in adjudication of cases falling under the monetary limit prescribed for Additional Commissioners.  The matter has been examined by the Board.  It has been decided to enhance the monetary limit of adjudication of cases by Joint Commissioners equal to that of Additional Commissioners.   Accordingly, parts A & B of para 2.1 of the said circular stand amended as follows:

Central Excise Officers

Power of adjudication
(Amount of duty involved)

Joint Commissioners

Above Rs. 5 lakh and upto Rs. 50 lakh.

3.

The jurisdictional Commissioners of Central Excise may redistribute the pending cases among Joint Commissioners/ Additional Commissioners posted in the Commissionerate based on appropriate factors.  It is further clarified that notwithstanding this revision, in all cases, where the personal hearing has already been completed, orders will be passed by the officer before whom the hearing has been held.  Such orders should normally be issued within a month of the date of completion of the personal hearing.  It may also be noted that the age-wise pendency of cases as shown in MTR would be reflected based on the  date  of  issuance of Show Cause Notice, and not on the basis of transfer of cases to the new Adjudicating Authority.  The jurisdictional Commissioners should ensure that the work regarding re-allocation of pending cases, issuance of corrigendum to the Show Cause Notices, transfer of relevant files and records, etc., should be completed within 15 days. A compliance report in this regard should be sent to the zonal Chief Commissioner, who in turn, should submit a report to the Board by 15.03.2008, certifying that all the work regarding re-allocation of cases has been completed.

4.  Field formations may be informed suitably.
5. Receipt of the Circular may please be acknowledged.
6. Hindi version will follow.

 (Rahul Nangare)

Under Secretary to the Govt. of India

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Category : Excise Duty (4049)
Type : Circulars (7511) Notifications/Circulars (30306)

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