Revised Monetary Limits for Adjudication of Show Cause Notices in Central Excise for commodities classified under Chapter 24 of Schedule IV of Central Excise Act, 1944
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Adjudication monetary limits align central excise and GST show cause notices on tobacco to a single adjudicating authority. A tiered adjudication scheme sets monetary limits for issuing show cause notices and adjudication of central excise duty/CENVAT credit for Chapter 24 commodities: Superintendents up to twenty lakh, Deputy/Assistant Commissioners above twenty lakh up to two crore, and Additional/Joint Commissioners above two crore. The limits apply to notices issued from 01.07.2017 pending adjudication; otherwise prior circular limits prevail. Central Excise notices arising alongside GST notices will be assigned to the CGST adjudicating authority so the same or a senior authority decides both matters, with specified assignment powers for senior Commissioners and DGGI officers.
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 monetary limits align central excise and GST show cause notices on tobacco to a single adjudicating authority.
A tiered adjudication scheme sets monetary limits for issuing show cause notices and adjudication of central excise duty/CENVAT credit for Chapter 24 commodities: Superintendents up to twenty lakh, Deputy/Assistant Commissioners above twenty lakh up to two crore, and Additional/Joint Commissioners above two crore. The limits apply to notices issued from 01.07.2017 pending adjudication; otherwise prior circular limits prevail. Central Excise notices arising alongside GST notices will be assigned to the CGST adjudicating authority so the same or a senior authority decides both matters, with specified assignment powers for senior Commissioners and DGGI officers.
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