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of <h1>Revised Adjudication Powers for Central Excise Officers: Unlimited for Additional Commissioners, Rs. 20L for Joint, Rs. 5L for Assistant/Deputy.</h1> The circular dated June 5, 2000, outlines the revised powers of adjudication for Central Excise Officers regarding Service Tax assessments. Following a decision by CEGAT in the case involving M/s Bharati Cellular Ltd., changes were made to the adjudication limits: Additional Commissioners now have unlimited authority, Joint Commissioners have a limit of Rs. 20 lakhs, and Assistant/Deputy Commissioners have a limit of Rs. 5 lakhs. The rest of the circular remains unchanged. This circular was later rescinded by Circular No. 93/4/2007-ST on May 10, 2007.
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