https://www.taxtmi.com/circulars?id=11402 The Manual sets the adjudication framework for Central Excise, Customs and Service Tax: departmental officers act as quasi judicial adjudicating authorities within prescribed monetary limits and jurisdictional rules; proceedings must observe natural justice (clear SCNs, opportunity to inspect and rebut, reasoned speaking orders); evidentiary rules cover statements and computer/ facsimile evidence; mandatory penalties and confiscation rules, provisional release on bond, redemption fines, interest and refund regimes, prosecution thresholds and enforcement mechanisms are prescribed, with timelines and reporting requirements. en-us Tue, 29 Nov 2011 00:00:00 +0530 Wed, 11 Feb 2026 15:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11402 The Manual sets the adjudication framework for Central Excise, Customs and Service Tax: departmental officers act as quasi judicial adjudicating authorities within prescribed monetary limits and jurisdictional rules; proceedings must observe natural justice (clear SCNs, opportunity to inspect and rebut, reasoned speaking orders); evidentiary rules cover statements and computer/ facsimile evidence; mandatory penalties and confiscation rules, provisional release on bond, redemption fines, interest and refund regimes, prosecution thresholds and enforcement mechanisms are prescribed, with timelines and reporting requirements. Circulars Service Tax Tue, 29 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11402