Power of adjudication of Central Excise Officers- instructions - reg.

Power of adjudication extended to Superintendents for low-value excise cases, with revised limits and mandatory redistribution and reporting.

The Board authorises power of adjudication to Superintendents for show-cause notices involving duty and/or CENVAT credit up to a specified monetary threshold, excluding matters of rate, valuation, excisability, classification, exemption eligibility, suppression, fraud and cases with extended limitation. Assistant/Deputy Commissioner monetary limits are adjusted for matters beyond Superintendent competence. Superintendents may decide wrongful CENVAT availment and certain penalty-only notices within the threshold. Commissioners must redistribute pending cases, ensure orders by the officer who heard completed personal hearings, complete reallocation and record transfers within one month, and report compliance to the Board.