Adjudication limits: only jurisdictional ACs and DCs may determine service tax short-levy matters per Finance Act provision. Adjudication of service tax short-levy cases is to be carried out only by the jurisdictional Additional Commissioners/Deputy Commissioners of Central Excise pursuant to the Finance Act provision, limiting authority to issue show cause notices and determine short levy; prior Board circulars on monetary limits and powers inconsistent with this allocation are withdrawn and superseded, and field formations must be informed and a trade notice issued.