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of <h1>Ministry of Finance updates rules for adjudicating Central Excise, Service Tax cases; ADG handles cases over Rs. 5 crore.</h1> The circular from the Ministry of Finance outlines revised guidelines for adjudicating Central Excise and Service Tax cases booked by the Directorate General of Central Excise Intelligence (DGCEI). It specifies that cases involving duties over Rs. 5 crore will generally be adjudicated by the Additional Director General (ADG) of Adjudication, with exceptions for large backlogs or vacancies. The Director General may assign cases to field Commissioners as needed. Cases within a single jurisdiction will be handled by the respective executive Commissioner, while multi-jurisdiction cases will be assigned based on the highest duty demand. Existing cases will continue under current adjudicators unless reassigned. The guidelines also apply to officers below the rank of Commissioner.
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