Adjudication power allocation for service tax penalties assigns adjudicative limits to officers by rank, with specified exceptions. Adjudication power for penalties under Chapter V is delegated to Central Excise officers in graded bands by rank, with Superintendents, Assistant Commissioners/Deputy Commissioners, Joint/Additional Commissioners, and Commissioners allocated progressively greater authority to adjudge service tax or CENVAT credit specified in notices. The delegation excludes matters on taxability, valuation, and extended limitation cases, and does not apply where prior Chapter V decisions have been referred back for fresh adjudication. The notification takes effect on publication and has been subsequently amended to restructure banding and officer designations.
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.
Adjudication power allocation for service tax penalties assigns adjudicative limits to officers by rank, with specified exceptions.
Adjudication power for penalties under Chapter V is delegated to Central Excise officers in graded bands by rank, with Superintendents, Assistant Commissioners/Deputy Commissioners, Joint/Additional Commissioners, and Commissioners allocated progressively greater authority to adjudge service tax or CENVAT credit specified in notices. The delegation excludes matters on taxability, valuation, and extended limitation cases, and does not apply where prior Chapter V decisions have been referred back for fresh adjudication. The notification takes effect on publication and has been subsequently amended to restructure banding and officer designations.
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