CENVAT credit adjudication remains with Deputy/Assistant Commissioners except fraud-related cases irrespective of amount involved. Powers of adjudication for CENVAT Credit follow the earlier CBEC allocation: all CENVAT credit cases are to be decided by Deputy/Assistant Commissioners except where fraud, collusion, wilful mis statement, suppression of facts, or contraventions with intent to evade duty are involved; this rule applies irrespective of the amount of credit and the Central Excise Manual is modified accordingly.
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.
CENVAT credit adjudication remains with Deputy/Assistant Commissioners except fraud-related cases irrespective of amount involved.
Powers of adjudication for CENVAT Credit follow the earlier CBEC allocation: all CENVAT credit cases are to be decided by Deputy/Assistant Commissioners except where fraud, collusion, wilful mis statement, suppression of facts, or contraventions with intent to evade duty are involved; this rule applies irrespective of the amount of credit and the Central Excise Manual is modified accordingly.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
