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

[Alok Chaudhary]

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

AI Summary

Can a Commissioner (Audit) Adjudicate Before Issuing Show Cause Notice? Rule 6(3AA) Cenvat Credit Rules 2004 Explained. A discussion on whether a commissioner (Audit) can adjudicate a case before issuing a show cause notice (SCN) under rule 6(3AA) of the Cenvat Credit Rules 2004. Participants clarified that adjudication occurs only after an SCN is issued, with different Central Excise Officers authorized to issue SCNs and adjudicate based on monetary limits. It was noted that a hearing opportunity should be provided before adjudication, and the procedure in Rule 6(3A) can be adopted if not previously followed. It was concluded that the commissioner (Audit) lacks the power to adjudicate such cases.