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of <h1>Amendment to Central Excise Act: Collectors Retain Authority on Show Cause Notices; Export Cases Handled by Additional, Deputy Collectors.</h1> The circular addresses changes in the adjudication powers of Central Excise officers following the amendment of the Central Excise & Salt Act by the Finance Act, 1992. It clarifies that despite amendments to Section 11A concerning cases of collusion, misstatement, or suppression of facts, Show Cause Notices will continue to be issued and decided by Collectors, maintaining the status quo. Additionally, cases under the first proviso of Section 35B(1), related to export under rebate claims and bonds, will be adjudicated by Additional and Deputy Collectors without monetary limits. The monetary limits from Circular No. 3/92-CX.6 apply to all other cases.
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