Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Revised monetary limits for adjudication of show cause notices in Central Excise for commodities classified under Chapter 24 of Schedule IV (tobacco and tobacco products). For central excise duty/CENVAT credit cases: Superintendent - up to Rs. 20 lakh, Deputy/Assistant Commissioner - above Rs. 20 lakh up to Rs. 2 crore, Additional/Joint Commissioner - above Rs. 2 crore without limit. Applicable to pending notices from 01.07.2017 onwards. For evasion of central excise duty/CENVAT credit and GST, separate notices issued but adjudicated by same authority under CGST Act. DGGI notices assigned to CGST adjudicating authority. For Audit Commissionerate notices involving multiple Commissionerates, proposal for common adjudicating authority sent to Board. Corrigendum for pre-Circular unadjudicated notices. Trade notice publication and difficulty reporting mechanism specified.
Note: It is a system-generated summary and is for quick reference only.