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<h1>Adjudication monetary limits revised to allocate show cause notices among officers by value based jurisdiction and transfer rules.</h1> Revised adjudication monetary limits allocate Central Excise and Service Tax show-cause notices to specific officer ranks based on duty/tax/credit bands, exclude Superintendents from deciding issues of taxability, classification, valuation and extended limitation, and permit Deputy/Assistant Commissioners to adjudicate refunds without monetary limit. Cases raising the same issue must be decided by the authority competent for the highest amount. Service Tax pendency at Commissioner level may be addressed by earmarking or transferring cases across Central Excise and Audit Commissionerates, and Commissioners (Audit) have been vested with adjudication powers.
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