TMI BlogAdjudication Power under section 83AX X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. 3[Table Sr. No. Rank of the Central Excise Officer Amount of service tax or CENVAT credit specified in a notice issued under the Finance Act 1994. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation or decision, as the case may be. 2. This notification shall come into force on the date of its publication in the Official Gazette. *************** Notes : 1. Amended vide notification no. 16/2008 dated 11-3-2008, before amendment it was read as "Above ₹ 5 lakhs but not exceeding ₹ 20 lakhs" 2. Table substituted vide notification no. 48/2010 ST dated 8-9-2010, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) (3) (1) Superintendent of Central Excise Not exceeding Rs. one lakh (excluding the cases relating to taxability of services or valuation of services and cases involving extended period of limitation.) (2) Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise Not exceeding Rs. five lakhs (except cases where Superintendents are empowered to adjudicate.) (3) ..... X X X X Extracts X X X X X X X X Extracts X X X X
|