Powers of adjudication of officers of Central Excise - Provisions relating to appeals - Changes consequent to amendment of Central Excises & Salt Act in Finance Act, 1992 - Regarding

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..... Act in Finance Act, 1992 - Regarding Circular No. 3/92-CX 6 Dated 14-5-1992 [From F. No. 208/26/92-CX.6] Government of India Central Board of Excise Customs New Delhi Subject : Powers of adjudication of officers of Central Excise - Provisions relating to appeals - Changes consequent to amendment of Central Excises Salt Act in Finance Act, 1992 - Regarding. R .....

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..... akhs Deputy Collector 3. Assistant Collector Up to Rs. fifty thousand. Notes : (a) Where simultaneously different cases involving the same issue are due to be adjudicated in Collectorate all such cases will be adjudicated by the officer competent to decide the case where the duty involved is the highest amount. (b) Confiscation of goods, and levy of penalties wi .....

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..... of Central Excise is not a 'Collector' for purposes of appeal. Therefore, appeal against the order-in-original passed by an Additional Collector of Central Excise shall lie to the Collector of Central Excise (Appeals), and not to the CEGAT as at present. The preamble to all such orders being passed after the enactment of the Finance Act, 1992 shall be amended accordingly. The appeals in respect of .....

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