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Central Excise – Instructions relating to Adjudication in the Central Excise Manual – Regarding –
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....o draw your attention to sub-para 2.1 of Part-II of Chapter 13 of the Central Excise Manual where in powers of adjudication and determination of duty, based on duty involved in a case has been specified. Powers for deciding matters relating to CENVAT Credit has not been specified clearly, though the same were specified in CBEC Circular No. 299/15/97-CX, dated 27.2.1997, (as modified) that all case....