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of <h1>Central Excise Officers' Adjudication Powers Revised: New Limits for Confiscation, Penalty, and Fraud Cases Outlined.</h1> The circular issued by the Central Board of Excise & Customs outlines the revised powers of adjudication for Central Excise Officers to ensure efficient case resolution and workload distribution. Commissioners can adjudicate cases of confiscation and penalty without limit, while Deputy and Assistant Commissioners have specific monetary limits. Cases involving fraud or evasion are adjudicated by Commissioners or Additional Commissioners, with varying limits based on the duty amount involved. The circular also specifies the issuance of show-cause notices and appeals processes, rescinds previous circulars, and instructs the transfer of pending cases to appropriate authorities by March 15, 1997.
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