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    <title>Powers of adjudication of Central Excise Officers in Service Tax cases - instructions - regarding</title>
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    <description>Superintendents are empowered to adjudicate show cause notices specifying service tax or CENVAT credit up to a prescribed lower monetary threshold, excluding cases on taxability, valuation, exemptions, extended limitation periods, or those involving suppression, fraud, collusion or willful misstatement; wrongful availment of CENVAT credit within that threshold is included. Other officers retain tiered adjudication limits with Commissioners having unlimited jurisdiction. Commissioners must reallocate pending cases, issue corrigenda where required, ensure orders where hearings are complete are passed promptly, and submit compliance reports up the chain within specified timelines.</description>
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    <pubDate>Mon, 20 Sep 2010 00:00:00 +0530</pubDate>
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