Power of Adjudication of Central Excise Officers under Section 33 and Section 11A of the Central Excise Act, 1944 _ instruction - regarding.

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....o prescribe the uniform monetary limit to different categories of officers for the purpose of deciding the competence of adjudication of cases without differentiating whether or not cases involve fraud, collusion, any wilful mis-statement, suppression of facts or contravention of Central Excise Act/ Rules with an intent to evade duty and/ or where extended period has been invoked. It has also been decided by the Board to enhance the monetary limit of the amount of duty involved from the present level for different categories of officers for adjudication cases. 2. Accordingly, the Board has decided to ? (i) Have uniform monetary limits for adjudication of Central Excise Cases under Section 11A and/or Section 33 of the Central Excise Ac....

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....or contravention of Central Excise Act/ Rules with an intent to evade duty and/ or where extended period has been invoked in show cause notices (including classification and valuation of excisable goods and CENVAT credit cases) will be adjudicated as follows:- Central Excise Officers Powers of Adjudication (Amount of duty involved) Deputy/Assistant Commissioners Up to Rs.5 lakhs ^2Joint Commissioners Above Rs.5 lakhs and up to Rs.50 lakhs Additional Commissioners Above Rs.20 lakhs and up to Rs.50 lakhs Commissioners Without limit B. Cases which do not fall under the Category (A) above including all cases relating to determination of classification and valuation of excisable goods and CENVAT credit will be a....

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....competent to decide the cases involving the highest amount of duty. 7. The value of goods/conveyance liable to confiscation will not alter the above powers of adjudication, which shall solely depend upon the amount of duty/ CENVAT credit involved in the offending goods. 8. Regarding issue of show cause notices, it is clarified that in respect of all cases, whether or not fraud, collusion, willful mis-statement, suppression of fact or contravention of Central Excise Act/ Rules with intent to evade duty and/ or where extended period has been invoked i.e. cases falling under any category (A), (B) or (C) of para 3 above, the show cause notice shall be approved in writing and signed by the officer competent to adjudicate the said show caus....