Power of Adjudication of Central Excise Officers under Section 33 and Section 11A of the Central Excise Act, 1944 _ instruction - regarding.

Monetary limits for central excise adjudication revised to standardise officer competence and cover CENVAT credit and valuation cases.

The Board prescribed uniform monetary limits for adjudication under Sections 11A and 33 of the Central Excise Act, 1944, applicable irrespective of fraud, collusion, wilful mis-statement, suppression, contravention with intent to evade duty, or extended period; classification, valuation and CENVAT credit cases are included. Show cause notices must be approved and signed by the competent adjudicating officer; orders should normally be passed by the authority before whom personal hearing was held. Previous inconsistent circulars are rescinded or modified and transfers and reporting for implementation are required.