Power of adjudication moved to Central Excise Officer with tiered monetary limits and required signed approval for show cause notices. Amendment transfers the power of adjudication and penalty assessment in service tax cases to the Central Excise Officer and establishes uniform, tiered monetary limits for adjudication by specified officer grades. The thresholds apply irrespective of allegations of fraud or invocation of extended periods. Notices to show cause must be approved in writing and signed by the officer competent to adjudicate; where similar issues recur, the officer competent for the highest-amount case may adjudicate all such cases. Remanded de novo matters follow the appellate direction or the remanding authority; pending notices are to be disposed under these instructions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power of adjudication moved to Central Excise Officer with tiered monetary limits and required signed approval for show cause notices.
Amendment transfers the power of adjudication and penalty assessment in service tax cases to the Central Excise Officer and establishes uniform, tiered monetary limits for adjudication by specified officer grades. The thresholds apply irrespective of allegations of fraud or invocation of extended periods. Notices to show cause must be approved in writing and signed by the officer competent to adjudicate; where similar issues recur, the officer competent for the highest-amount case may adjudicate all such cases. Remanded de novo matters follow the appellate direction or the remanding authority; pending notices are to be disposed under these instructions.
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