Delegation of adjudication powers: senior commissioners may assign show cause notice adjudication to subordinate officers. The Central Board's power under rule 3 to assign adjudication of show cause notices issued under the Central Excise Act and the Finance Act may be exercised by the Principal Chief Commissioner of Central Excise and Service Tax or the Chief Commissioner of Central Excise and Service Tax, enabling those commissioners to assign adjudication to their subordinate Central Excise officers; the notification supersedes earlier notifications on the subject and provides for a commencement date to be notified in the Official Gazette.
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.
Delegation of adjudication powers: senior commissioners may assign show cause notice adjudication to subordinate officers.
The Central Board's power under rule 3 to assign adjudication of show cause notices issued under the Central Excise Act and the Finance Act may be exercised by the Principal Chief Commissioner of Central Excise and Service Tax or the Chief Commissioner of Central Excise and Service Tax, enabling those commissioners to assign adjudication to their subordinate Central Excise officers; the notification supersedes earlier notifications on the subject and provides for a commencement date to be notified in the Official Gazette.
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