Revised Monetary Limits for Adjudication of Show Cause Notices in Central Excise for commodities classified under Chapter 24 of Schedule IV of Central Excise Act, 1944

Revised Monetary Limits for Adjudication of Show Cause Notices in Central Excise for commodities classified under Chapter 24 of Schedule IV of Central Excise Act, 1944 https://www.taxtmi.com/circulars?id=67617 A tiered adjudication scheme sets monetary limits for issuing show cause notices and adjudication of central excise duty/CENVAT credit for Chapter 24 commodities: Superintendents up to twenty lakh, Deputy/Assistant Commissioners above twenty lakh up to two crore, and Additional/Joint Commissioners above two crore. The limits apply to notices issued from 01.07.2017 pending adjudication; otherwise prior circular limits prevail. Central Excise notices arising alongside GST notices will be assigned to the CGST adjudicating authority so the same or a senior authority decides both matters, with specified assignment powers for senior Commissioners and DGGI officers. en-us Wed, 03 Jul 2024 00:00:00 +0530 Thu, 04 Jul 2024 10:17:00 +0530 TaxTMI RSS Generator Revised Monetary Limits for Adjudication of Show Cause Notices in Central Excise for commodities classified under Chapter 24 of Schedule IV of Central Excise Act, 1944 https://www.taxtmi.com/circulars?id=67617 A tiered adjudication scheme sets monetary limits for issuing show cause notices and adjudication of central excise duty/CENVAT credit for Chapter 24 commodities: Superintendents up to twenty lakh, Deputy/Assistant Commissioners above twenty lakh up to two crore, and Additional/Joint Commissioners above two crore. The limits apply to notices issued from 01.07.2017 pending adjudication; otherwise prior circular limits prevail. Central Excise notices arising alongside GST notices will be assigned to the CGST adjudicating authority so the same or a senior authority decides both matters, with specified assignment powers for senior Commissioners and DGGI officers. Circulars Central Excise Wed, 03 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67617