Powers of adjudication revised: senior Central Excise officers assigned differing Service Tax adjudication limits following appealability guidance. Operative changes amend monetary thresholds for Service Tax adjudication: Additional Commissioner has no monetary limit; Joint Commissioner is allocated a specified higher limit; Assistant Commissioners/Deputy Commissioners are assigned a lower monetary ceiling. These revisions follow a finding that Commissioner orders under Section 73 are not appealable to the Tribunal, and the remaining provisions of the earlier circular continue unchanged.
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Provisions expressly mentioned in the judgment/order text.
Powers of adjudication revised: senior Central Excise officers assigned differing Service Tax adjudication limits following appealability guidance.
Operative changes amend monetary thresholds for Service Tax adjudication: Additional Commissioner has no monetary limit; Joint Commissioner is allocated a specified higher limit; Assistant Commissioners/Deputy Commissioners are assigned a lower monetary ceiling. These revisions follow a finding that Commissioner orders under Section 73 are not appealable to the Tribunal, and the remaining provisions of the earlier circular continue unchanged.
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