Jurisdictional assignment of show cause notices: Central Excise Intelligence may delegate adjudication to appropriate commissioners. Specifies that the Principal Director General/Director General of Central Excise Intelligence is empowered under rule 3 of the Service Tax Rules to assign show cause notices issued by the Directorate General of Central Excise Intelligence for adjudication to Principal Commissioners of Service Tax, Principal Commissioners of Central Excise, Commissioners of Service Tax or Commissioners of Central Excise, thereby formalising the delegation and assignment mechanism for service tax-related intelligence matters.
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.
Jurisdictional assignment of show cause notices: Central Excise Intelligence may delegate adjudication to appropriate commissioners.
Specifies that the Principal Director General/Director General of Central Excise Intelligence is empowered under rule 3 of the Service Tax Rules to assign show cause notices issued by the Directorate General of Central Excise Intelligence for adjudication to Principal Commissioners of Service Tax, Principal Commissioners of Central Excise, Commissioners of Service Tax or Commissioners of Central Excise, thereby formalising the delegation and assignment mechanism for service tax-related intelligence matters.
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