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Powers for the purpose of adjudging a penalty under Chapter V of the Finance Act

Date: 10th August, 2005

Notification No. 30/2005-Service Tax

GSR 527(E) In exercise of the powers conferred by section 83A of the Finance Act, 1994 (32 of 1994), the Central Board of Excise and Customs hereby confers on the Central Excise Officer specified in column (2) of the Table below, such powers as specified in the corresponding entry in column (3) of the said Table, for the purposes of adjudging a penalty under Chapter V of the said Finance Act or the rules made thereunder.

Table

S.No

Central Excise Officer

 Amount of service tax or CENVAT credit specified in a notice for the purpose of adjudication under section 83A

(1)

(2)

(3)

(1). Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise Not exceeding Rs. 5 lakhs
(2). Joint Commissioner of Central Excise Above Rs. 5 lakhs but not exceeding Rs. 20 lakhs
(3). Additional Commissioner of Central Excise Above Rs. 20 lakhs but not exceeding Rs. 50 lakhs
(4). Commissioner of Central Excise Without limit.

Provided that nothing contained in this notification shall be applicable where a decision or order passed under Chapter V of the said Finance Act or the rules made thereunder has been referred back to any authority which passed such decision or order, with such directions, for a fresh adjudication or decision, as the case may be.

2.This notification shall come into force on the date of its publication in the Official Gazette.

F.No. 341/31/2005-TRU

Ajay
Under Secretary to the Government of India

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