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Instructions regarding adjudication of Central Excise and Service Tax Cases booked by DGCEI.

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..... lligence, Principal Chief / Chief Commissioners of Central Excise (All), Principal Chief / Chief Commissioners of Central Excise & Service Tax (All). Sub: Instructions regarding adjudication of Central Excise and Service Tax Cases booked by DGCEI. Sir / Madam, Attention is invited to Notification no 38/2001 - C.E (N.T) dt 26-6-2001 as amended from time to time whereby the officers of various .....

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..... rious purposes including for adjudication of cases. Additional Director General (Adjudication) in DGCEI shall adjudicate cases where the show cause notices are issued by the officers of DGCEI. The practice of adjudication of DGCEI cases by field Commissioners shall also continue. 4. Powers of the Board under sub-rule 2 of rule 3 of the Central Excise Rules, 2002, have been conferred on Chief Comm .....

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..... more than ₹ 5 crores shall be adjudicated by the ADG (Adjudication). (ii) Cases to be adjudicated by the executive Commissioner, when pertaining to jurisdiction of one executive Commissioner of Central Excise, shall be adjudicated by the said executive Commissioner of the Central Excise. (iii) Cases to be adjudicated by the executive Commissioner, when pertaining to jurisdiction of multip .....

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..... on adjudicating authority or forwarding proposal for appointment of the adjudicating authority by the Board as may be necessary. (vi) Cases to be adjudicated by the officers below the rank of Commissioner shall be adjudicated only by the field officers in the executive Commissionerates and the above guidelines shall apply mutatis-mutandis. 6. Above guidelines shall also apply mutatis-mutandis t .....

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