Powers of adjudication of the Central Excise Officers and other related issues- Instruction regarding-
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.... adjudication of the Central Excise Officers and other related issues- Instruction regarding- I am directed to say that the Board has decided to review the powers of adjudication with the objective that cases are decided expeditiously, there is even distribution of workload and various doubts in this regard are clarified. 2. In this connection, the following facts and legal position has been....
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....judicate the demands under Rule 9(2)/ rule 57-I/ Rule 57U of Central excise Rules, 1944. iv) In order to bring about uniformity and objectivity the Board issued instructions defining powers of adjudication of specified Central Excise Officers taking 'duty involve' as the criterion.3. Those show- cause - notices where adjudication orders are not passed upto 28th February, 1997, will be....
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....nbsp; Addl. Commissioners/ Dy. Commissioner -- Above Rs. 2 lakhs and upto Rs. 10 lakhs Asst. Commissioners -- Upto Rs. 2 lakhs. Notwithstanding the powers of Assistant commissioners to adjudicate the cases involving duty amount upto Rs. 2 lakhs only as above, all cases of determination of determination of va....
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....ect of cases covered under Category (A) of para 3 above, the show-cause-notive will be issued by the same rank of officers who will adjudicate them. Wherever the posts of Commissioner-I and Commissioner-II (Judicial) are in existence, the show-cause-notices will be issued by Commissioner-I 5.2 In respect of cases covered under Category (B) of para 3 above, show cause-notices will be issued....
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