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<h1>New Guidelines for Prosecution Under Central Excises and Salt Act, 1944: Adjudicating Officer's Role Across Jurisdictions.</h1> The circular from the Ministry of Finance provides guidelines for launching prosecution under the Central Excises and Salt Act, 1944. It addresses situations where an Adjudicating Officer is responsible for multiple factories across different jurisdictions. The procedure requires the Adjudicating Collector to assess the case's suitability for prosecution and share findings with jurisdictional Collectors, who independently evaluate and record their opinions. If prosecution is to be initiated, records and opinions are forwarded to the Principal Collector nearest to the corporate head office. Field formations are instructed to adhere to these guidelines, and acknowledgment of receipt is requested.