Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Revised Monetary Limits for adjudication of Show Cause Notice in Central Excise and Service Tax-reg

Central Excise - 1049/37/2016-CX - Dated:- 29-9-2016 - Circular No. 1049/37/2016-CX F. NO. 267/40/2016-CX.8 GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE AND CUSTOMS New Delhi, dated the 29th September, 2016 To, All principal Chief Commissioners/Chief Commissioners of Central Excise/Service Tax Principal Director Generals/Director Generals of Goods & Service Tax/Systems/Central Excise Intelligence/Audit/Tax Payer Services Chief Commissioner AR CESTAT A .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nd to allow greater flexibility in allocation of cases amongst adjudicating authorities. i) Circular No. 752/68/2003-CX dated 01.10.2003 ii) Circular No. 806/3/2005-CX dated 12.01.2005 iii) Circular No. 865/3/2008-CX dated 19.02.2008 iv) Circular No. 922/12/2010-CX dated 18.05.2010 v) Circular No. 957/18/2011-CX dated 25.10.2011 vi) Circular No. 80/1/2005-ST dated 10.08.2005 vii) Circular No. 99/2/2008-ST dated 11.03.2008 viii) Circular No. 130/12/2010-ST dated 20.09.2010 2. Adjudication of conf .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Excise and Service Tax shall be exercised, based on the monetary limit of the duty/ tax/ credit involved in a case, as under:- Sl. No. Central Excise Officer Monetary Limits of duty/ tax/ credit demand for Central Excise and Service Tax 1. Superintendent Not exceeding rupees ten lakh 2. Deputy/ Assistant Commissioner Above ten lakh but not exceeding rupees fifty lakh 3. Additional/ Joint Commissioner Above fifty lakh but not exceeding rupees two crore 4. Commissioner Without limit i.e. cases exc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nd (including rebate) under Section 11B of the Central Excise Act, 1944, as made applicable to Service Tax cases also under Section 83 of the Finance Act, 1994, shall be adjudicated by the Deputy Commissioner/ Assistant Commissioner without any monetary limit. b) cases related to issues mentioned at Sl. No. (a) and (d) under the first proviso to Section 35B(1) of the Central Excise Act, 1944 shall be adjudicated in the following manner: Sl. No. Central Excise Officer Monetary Limits for Central .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ery adjudicating authority of Central Excise and Service Tax in the field shall endeavour to adjudicate 100 cases in a year. 3. Further, in view of huge pendency of adjudication of Service Tax cases at the level of Commissioner, the Service Tax cases shall be earmarked to Commissioners of Central Excise and Commissioners (Audit) of Central Excise also, depending upon the pendency level in the Zone, in the following manner: a) Central Excise Zones with no exclusive Service Tax Commissionerate In .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d be required to be issued. Similar exercise can be done on the Central Excise side also by exercising powers under Section 37A of the CEA, 1944 read with notification no. 11/2007-CE(NT) dated 01.03.2007. b) Central Excise Zones having exclusive Service Tax Commissionerates (namely Ahmedabad, Bangalore, Hyderabad, Meerut and Pune Zone) In case of Central Excise Zones having exclusive Service Tax Commissionerates, the cases may be transferred within the same Zone from Service Tax Commissionerates .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ve Service Tax Zones, the cases would have to be transferred across the Zones. The Zonal Member in-charge of the Zone concerned shall take stock of pending cases at the Commissioner level, and in exercise of powers conferred to the Board, earmark these cases to Commissioner (Audit) and Commissioners of Central Excise across Zones if there is a need to do so. Orders allocating cases would need to be issued in these cases also. While issuing such order, powers under Rule 3 of Central Excise Rules, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s shall apply only to adjudication of cases where the personal hearing is yet to be commenced. In all cases where the personal hearing has been completed, orders will be passed by the adjudicating authority before which the hearing has been held. Such orders should normally be issued within a month of the date of completion of the personal hearing. 5. Notwithstanding the above directions, cases which have been remanded back for de novo adjudication shall be decided by an authority of the rank wh .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version