https://www.taxtmi.com/circulars?id=5715 Revision of adjudication powers establishes tiered allocation by amount of duty involved and nature of misconduct: fraud, collusion, wilful misstatement, suppression or intent to evade are to be adjudicated by higher ranks with notices issued by the same rank; non-fraudulent matters are distributed among Commissioner, Additional/Deputy Commissioner and Assistant Commissioner per monetary thresholds, while valuation, classification and most Modvat disputes remain with Assistant Commissioners without monetary limit; confiscation value does not affect jurisdiction; Additional Commissioners' orders appeal to the Commissioner (Appeals). en-us Thu, 27 Feb 1997 00:00:00 +0530 Fri, 13 Mar 2009 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5715 Revision of adjudication powers establishes tiered allocation by amount of duty involved and nature of misconduct: fraud, collusion, wilful misstatement, suppression or intent to evade are to be adjudicated by higher ranks with notices issued by the same rank; non-fraudulent matters are distributed among Commissioner, Additional/Deputy Commissioner and Assistant Commissioner per monetary thresholds, while valuation, classification and most Modvat disputes remain with Assistant Commissioners without monetary limit; confiscation value does not affect jurisdiction; Additional Commissioners' orders appeal to the Commissioner (Appeals). Circulars Central Excise Thu, 27 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5715