Adjudication authority unified for senior officers; uniform monetary threshold set for medium-value central excise cases. The Board amended prior instructions to prescribe a uniform monetary limit for both Additional Commissioners and Joint Commissioners to adjudicate central excise cases under sections 11A and 33 of the Central Excise Act, 1944: matters where duty involved is above Rs. 5 lakh and up to Rs. 50 lakhs, applicable to extended period and other cases within that band.
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Adjudication authority unified for senior officers; uniform monetary threshold set for medium-value central excise cases.
The Board amended prior instructions to prescribe a uniform monetary limit for both Additional Commissioners and Joint Commissioners to adjudicate central excise cases under sections 11A and 33 of the Central Excise Act, 1944: matters where duty involved is above Rs. 5 lakh and up to Rs. 50 lakhs, applicable to extended period and other cases within that band.
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