TMI BlogPower of Adjudication of Central Excise Officers under Section 33 and Section 11A of the Central Excise Act, 1944 _ instruction - regarding.X X X X Extracts X X X X X X X X Extracts X X X X ..... ary limit to different categories of officers for the purpose of deciding the competence of adjudication of cases without differentiating whether or not cases involve fraud, collusion, any wilful mis-statement, suppression of facts or contravention of Central Excise Act/ Rules with an intent to evade duty and/ or where extended period has been invoked. It has also been decided by the Board to enhance the monetary limit of the amount of duty involved from the present level for different categories of officers for adjudication cases. 2. Accordingly, the Board has decided to ? (i) Have uniform monetary limits for adjudication of Central Excise Cases under Section 11A and/or Section 33 of the Central Excise Act, 1944, whether or not the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act/ Rules with an intent to evade duty and/ or where extended period has been invoked in show cause notices (including classification and valuation of excisable goods and CENVAT credit cases) will be adjudicated as follows:- Central Excise Officers Powers of Adjudication (Amount of duty involved) Deputy/Assistant Commissioners Up to Rs.5 lakhs 2 Joint Commissioners Above Rs.5 lakhs and up to Rs.50 lakhs Additional Commissioners Above Rs.20 lakhs and up to Rs.50 lakhs Commissioners Without limit B. Cases which do not fall under the Category (A) above including all cases relating to determination of classification and valuation of excisable goods and CENVAT credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue will be adjudicated by the adjudicating authority competent to decide the cases involving the highest amount of duty. 7. The value of goods/conveyance liable to confiscation will not alter the above powers of adjudication, which shall solely depend upon the amount of duty/ CENVAT credit involved in the offending goods. 8. Regarding issue of show cause notices, it is clarified that in respect of all cases, whether or not fraud, collusion, willful mis-statement, suppression of fact or contravention of Central Excise Act/ Rules with intent to evade duty and/ or where extended period has been invoked i.e. cases falling under any category (A), (B) or (C) of para 3 above, the show cause notice shall be approved in writing and signed by the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication of cases remanded by the Appellate Authorities for denovo adjudication) ************************* Note : 1. Stands deleted vide Circular No 762/78/2003-CX., dated 11-11-2003 before it was read as, "Prescribe monetary limits for adjudication of show cause notices relating to classification and valuation of excisable goods to different categories of officers. Prior to this circular, Deputy/Assistant Commissioners were competent to adjudicate show-cause notices relating to determination of classification and valuation without any monetary limit of the amount of duty involved." 2. Has been substituted vide Circular No. 865/3/2008-CX dated 19/2/2008 before it was, " Joint Commissioners Above Rs. 5 lakhs and up ..... X X X X Extracts X X X X X X X X Extracts X X X X
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