Adjudication powers revised: tiered allocation by duty involved, higher ranks handle fraud and valuation disputes. Revision of adjudication powers establishes tiered allocation by amount of duty involved and nature of misconduct: fraud, collusion, wilful misstatement, suppression or intent to evade are to be adjudicated by higher ranks with notices issued by the same rank; non-fraudulent matters are distributed among Commissioner, Additional/Deputy Commissioner and Assistant Commissioner per monetary thresholds, while valuation, classification and most Modvat disputes remain with Assistant Commissioners without monetary limit; confiscation value does not affect jurisdiction; Additional Commissioners' orders appeal to the Commissioner (Appeals).