Adjudication limits: Joint Commissioners now empowered to decide higher-value central excise cases, with reallocation and strict timelines. Joint Commissioners' adjudication competence is enhanced to match that of Additional Commissioners to mitigate delays where Additional Commissioner posts are vacant. Commissioners must redistribute pending cases among Joint/Additional Commissioners; orders in cases where personal hearings are complete must be issued by the officer who heard the case, normally within one month. Pendency will be recorded from the date of issuance of the Show Cause Notice. Redistribution tasks, corrigenda issuance, and transfer of files must be completed within 15 days, with compliance reporting via the zonal Chief Commissioner to the Board.
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Provisions expressly mentioned in the judgment/order text.
Adjudication limits: Joint Commissioners now empowered to decide higher-value central excise cases, with reallocation and strict timelines.
Joint Commissioners' adjudication competence is enhanced to match that of Additional Commissioners to mitigate delays where Additional Commissioner posts are vacant. Commissioners must redistribute pending cases among Joint/Additional Commissioners; orders in cases where personal hearings are complete must be issued by the officer who heard the case, normally within one month. Pendency will be recorded from the date of issuance of the Show Cause Notice. Redistribution tasks, corrigenda issuance, and transfer of files must be completed within 15 days, with compliance reporting via the zonal Chief Commissioner to the Board.
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