Adjudication of excise, customs and service tax requires clear SCNs, natural justice, evidence rules, penalties, confiscation and enforcement timelines. The Manual sets the adjudication framework for Central Excise, Customs and Service Tax: departmental officers act as quasi judicial adjudicating authorities within prescribed monetary limits and jurisdictional rules; proceedings must observe natural justice (clear SCNs, opportunity to inspect and rebut, reasoned speaking orders); evidentiary rules cover statements and computer/ facsimile evidence; mandatory penalties and confiscation rules, provisional release on bond, redemption fines, interest and refund regimes, prosecution thresholds and enforcement mechanisms are prescribed, with timelines and reporting requirements.
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.
Adjudication of excise, customs and service tax requires clear SCNs, natural justice, evidence rules, penalties, confiscation and enforcement timelines.
The Manual sets the adjudication framework for Central Excise, Customs and Service Tax: departmental officers act as quasi judicial adjudicating authorities within prescribed monetary limits and jurisdictional rules; proceedings must observe natural justice (clear SCNs, opportunity to inspect and rebut, reasoned speaking orders); evidentiary rules cover statements and computer/ facsimile evidence; mandatory penalties and confiscation rules, provisional release on bond, redemption fines, interest and refund regimes, prosecution thresholds and enforcement mechanisms are prescribed, with timelines and reporting requirements.
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