TaxTMI 
TaxTMI 
Power of Adjudication of Central Excise Officer in cases related to service tax
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....eputy Commissioner of Central Excise is empowered to issue a demand notice and adjudicate such notice under section 73 of the Finance Act, 1994 (hereinafter referred to as the said Act). 2.1 With the objective of enabling expeditious adjudication of service tax cases, section 73 of the said Act was amended vide Finance Act, 2005, whereby the words "Assistant/Deputy Commissioner of Central Excise"....
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....entral Excise Not exceeding Rs. 5 lakhs (2). Joint Commissioner of Central Excise Above Rs. 5 lakhs but not exceeding Rs. 20 lakhs (3). Additional Commissioner of Central Excise Above Rs. 20 lakhs but not exceeding Rs. 50 lakhs (4). Commissioner of Central Excise Without limit. 2.2 It has also been decided by the Board to have uniform monetary limits for the purposes of adjudication und....
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....rvice tax cases shall be irrespective of whether or not such cases involve fraud, collusion, willful mis-statement, suppression of facts or contravention of any of the provisions of the said Act or the rules made thereunder with an intent to evade payment of service tax and whether or not extended period has been invoked. (ii) those cases where there is no alleged failure to pay or evasion/avoida....
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.... has to adjudicate the case, then such authority specified in the said appellate order should adjudicate such cases. Where the appellate authority does not specifically mention the authority who has to adjudicate the case, then it should be decided by the authority who passed the said remanded order. The above specified monetary limits will not be applicable in such cases. (vi) All pending notice....