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

Adjudication power limited; audit commissioner lacks authority before issuance of a show cause notice under cenvat procedure.
Adjudication arises only after issuance of a show cause notice and requires an opportunity of being heard; powers to issue notices and adjudicate are delegated by monetary competence, so the officer competent to adjudicate must permit adoption of the Rule 6(3A) procedure under the discretion afforded by Rule 6(3AA); Commissioner (Audit) lacks adjudicatory authority in this context.