Appointment of Adjudicating Authority designates DGGI Adjudication officer to adjudicate specified show cause notices against company units.
In exercise of powers under rule 3(1) Central Excise Rules, 2017 read with clause (e) of sub section (2) of section 174 CGST Act, 2017, the CBIC appoints the Pr. Additional Director General/Additional Director General (Adjudication), DGGI, New Delhi as the Central Excise officer to adjudicate the show cause notices listed in the Table relating to Units 1, 7, 8, 9, 10 and 11 of M/s Vishnu Pouch Packaging Pvt. Ltd., each SCN being answerable to the Commissioner (CGST & CX), Ahmedabad North.

Book adjustment payment of service tax - reconcile liability and accept CGA certified entries to avoid re demand and litigation.
Adjudicating authorities should not insist on re payment where the only dispute is mode of payment; they must focus on reconciling tax liability with payments made by book adjustment, require reconciliation statements and supporting payment proof in the appropriate head/account, and may accept a certificate from the Office of the Controller General of Accounts confirming the entries, with pending legacy adjudications to be disposed of expeditiously.

Agreeing to obligation to refrain from an act: service taxable where a specific agreement exists with consideration.
Leviability of service tax under clause (e) of section 66E depends on a contractual agreement where one party agrees to refrain from, tolerate, or do an act and the other party provides consideration; the arrangement must be independent and there must be a necessary and sufficient nexus between the agreed obligation and the consideration for the service to be taxable.