Central Excise: Show Cause Notices, Time Limits, Adjudication Roles, Interest, Penalties, and Duty Payment Under Protest.
The procedures and regulations under the Central Excise law regarding demand notices, adjudication, interest, penalties, confiscation, and duty payment under protest. It emphasizes the necessity of issuing a show cause notice before taking action against an assessee, detailing the legal provisions allegedly violated. The document specifies time limits for issuing demand notices and adjudication orders, and outlines the roles and monetary limits for different officers in adjudication. It also discusses interest on delayed duty payments, penalties for various contraventions, and the procedure for duty payment under protest. The principles of natural justice are highlighted throughout the adjudication process.
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