Power of adjudication of Central Excise Officers- instructions reg.

Posted Date : 02-Nov-2011 , 03:08:29 pm | Posted By CASANSAAR print

Listen to this Article

0:00

Circular No. 957/18/2011-CX-3

F.No. 208/25/2011-CX-6

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

****

New Delhi dated, the 25^th October, 2011

To,

The Chief Commissioner of Customs and Central Excise(All)

The Chief Commissioner of Central Excise(All)

The Chief Commissioner of LTU (All)

Madam/Sir,

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, the Board has noticed that the monetary limits for adjudicating cases (both extended period and others), for Joint Commissioners is with regard to cases involving duty– above Rs 5 lakhs and upto Rs 50 lakhs and for Additional Commissioners it is with regard to cases involving duty - above Rs 20 lakhs and upto Rs 50 lakhs.

3. The matter has been examined in the Board. It has been decided to prescribe an uniform monetary limit for both Additional Commissioners and the Joint Commissioners. Accordingly, parts A & B of para 2.1 of the said circular stand amended as follows:

Central Excise Officers

Powers of adjudication

(Amount of duty involved)

Additional Commissioners

Above Rs. 5 lakh and upto Rs. 50 lakhs

4. Field formations may be informed suitably.

5. Receipt of the Circular may please be acknowledged.

6. Hindi version will follow.

Yours faithfully,

V.P. Singh

Under Secretary to the Govt. of India

Category : Excise | Comments : 0 | Hits : 605

Also Read - Date of filing ER-1/ER-2 return for April 2019 extended to 10th June 2019

F. No. 267/58/2019/CX-8 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs New Delhi, Dated, the 8th May, 2019 Order No.:- 01/20...

Also Read - Seeks to amend Cenvat Credit Rules,2004 to allow un-availed CENVAT Credit in respect of services provided by the Government, local authority or any other person by way of assignment of the right to use of any natural resource.

In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following ru...

Also Read - Clarification regarding posting of Central Excise officer in Cigarette units

Representations have been received from the field formations and members of the trade and industry regarding practicality of round-the-clock posting of Central Excise officers in the cigarette manufac...

Also Read - Notification under Section 11C of the Central Excise Act on Heena Powder and Paste falling under Chapter 33

Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excis...

Also Read - Classification of â€˜Sareeâ€™ under CETA, 1985 - CBEC

Representations have been received from the members of the trade requesting clarification regarding classification of „Saree‟. The issue raised in these representations is whether the goods de...