Adjudication jurisdiction revised for intelligence booked tax cases, assigning matters between ADG (Adjudication) and field Commissioners. Revised instructions allocate adjudication jurisdiction for central excise and service tax investigations conducted by intelligence officers, enabling the Additional Director General (Adjudication) or field Commissioners to adjudicate show cause notices issued by those officers. Allocation criteria direct complex and substantial matters to the ADG (Adjudication), single Commissionerate matters to the respective executive Commissioner, and multi Commissionerate matters to the Commissioner where the noticee with the largest demand falls, with the Director General empowered to assign jurisdiction and deviations to be referred to the Board.
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Provisions expressly mentioned in the judgment/order text.
Adjudication jurisdiction revised for intelligence booked tax cases, assigning matters between ADG (Adjudication) and field Commissioners.
Revised instructions allocate adjudication jurisdiction for central excise and service tax investigations conducted by intelligence officers, enabling the Additional Director General (Adjudication) or field Commissioners to adjudicate show cause notices issued by those officers. Allocation criteria direct complex and substantial matters to the ADG (Adjudication), single Commissionerate matters to the respective executive Commissioner, and multi Commissionerate matters to the Commissioner where the noticee with the largest demand falls, with the Director General empowered to assign jurisdiction and deviations to be referred to the Board.
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