Powers of adjudication of officers of Central Excise - Provisions relating to appeals - Changes consequent to amendment of Central Excise & Salt Act in Finance Act, 1992 - Regarding
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Adjudication powers clarified: Export rebate and bond cases to be adjudicated by Additional and Deputy Collectors without monetary limits. Clarifies that where collusion, wilful mis-statement or suppression of facts occurs, Show Cause Notices must be issued and cases decided by Collectors. Cases under the first proviso, Section 35B(1) relating to export rebate and bond matters shall be adjudicated by Additional Collectors and Deputy Collectors without monetary limits; other monetary limits in the earlier circular continue to apply.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Adjudication powers clarified: Export rebate and bond cases to be adjudicated by Additional and Deputy Collectors without monetary limits.
Clarifies that where collusion, wilful mis-statement or suppression of facts occurs, Show Cause Notices must be issued and cases decided by Collectors. Cases under the first proviso, Section 35B(1) relating to export rebate and bond matters shall be adjudicated by Additional Collectors and Deputy Collectors without monetary limits; other monetary limits in the earlier circular continue to apply.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
