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Issue ID : 113676
- 0 -

Adjudication before issuance of sun in terms of rule 6(3AA) of ccrm2004

Date 27 Apr 2018
Replies5 Answers
Views 1368 Views
Asked By

Whether the commissioner (Audit) can adjudicate a case before issuing son in terms of rule 6(3AA) of the cenvat credit rules 2004?

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Old Query - New Comments are closed.

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- 0
Replied on Apr 27, 2018
1.

Please elaborate

- 0
Replied on Apr 27, 2018
2.

A benefit of opportunity of being heard shall be given before adjudication.

- 0
Replied on Apr 28, 2018
3.

Here is not a question of adjudication. Question of adjudication arises only after issuance of SCN. Powers of Issuance of SCN and adjudication have been delegated to different Central Excise Officers on the basis of monetary limits. So depending upon the amount of duty involved, Supdt., Assistant Commissioner, Deputy Commissioner, Joint Commissioner, Add. Commissioner, Commissioner are competent to issue SCN and adjudicate the case. So in the situation explained by you, the Central Excise Officer who is competent to adjudicate the case/issue SCN can allow you to follow the procedure laid down in Rule 6 (3A) of Cenvat Credit Rules, 2004. Hence here is the permission required to follow Rule 6 (3A), if not followed earlier. You have option/discretion in Rule 6 (3 AA) for adopting the procedure in Rule 6 (3A) of Cenvat Credit Rules, 2004.

- 0
Replied on Apr 28, 2018
4.

Pre consultation provisions were also there in Excise/Service Tax regime.

- 0
Replied on Apr 29, 2018
5.

Commissioner (Audit) is having no power to adjudicate a case.

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