Common Adj. Authority

[Srivatsan Krishnamachari]

Dear Experts

Kindly clarify my below issue.

We have Different units under different commissionerates. Issue is same at both organisations, One common SCN issued and asking us to respond at two Adj. authorities giving details of both the units in SCN. PH Placed at different Adj.authorities. Can we request for Common adj. authority? and is there any circular in such cases, if so, please provide details.

Thanking you,

srinivas

[MADAN RAHEJA]

Dear Sir, In case show cause notice has been issued by DGCEI, you my give a representation to DG, DGCEI, West Block VIII, R.K.Puram, New Delhi 110066 requesting for appointment of a common adjudicating authority in terms of Circular No. 994/01/2015-CX, dated 10-2-2015,

2. In any other case, please make a representation to Member (CX), CBEC, North Block, New Delhi 110001 for this purpose with a copy to show cause notice issuing authority with a request to recommend same to Board. CX 6 Section of the Board handles such applications

[KASTURI SETHI]

Agreed with Sh.Madan Raheja, an expert. Pl.also see Board's Circular No. 1000/7/2015-CX, dated 3-3-2015.

[Srivatsan Krishnamachari]

Thanks to Madan ji & Kasturi Ji

Regards

Srinivas

[Ganeshan Kalyani]

Sir, such situation has to be soughted out as complying for a same issue at two different authority is hardship. Thanks

AI Summary

Common adjudicating authority: request consolidation of proceedings to avoid duplicate adjudication across commissionerates under central excise procedure. A party facing a single show cause notice concerning units under different commissionerates may request appointment of a common adjudicating authority to consolidate proceedings. If the SCN is issued by DGCEI, make a representation to DGCEI requesting a common adjudicating authority per Board guidance; otherwise, represent to Member (CX) with a copy to the issuing authority seeking a Board recommendation. Applications are processed by the CX 6 Section. Board circulars cited include Circular No. 994/01/2015-CX and Circular No. 1000/7/2015-CX.