Powers of adjudication of the Central Excise Officers and other related issues- Instruction regarding-

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....lated 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 taken into consideration:- i) By virtue of Clause (a) of S....

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....er 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 adjudicated as provided hereinafter:- (A) All cases involving fraud, collusion, any wilful misstatement, suppre....

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....l cases of determination of determination of valuation and/ or classification other than those covered under Category (A) above, will be adjudication by the Assistant Commissioners without any limit as hitherto, as also Modvat disputes, other than those at category (A) above. (C) Cases related to issues mentioned under first proviso to Section 35B(1) of Central Excise Act, 1944 would be adjudica....

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....ssued by the Range Superintendent where they are to be adjudicated by the Assistant Commissioner when they are adjudicated by Dy. Commissioner Addl. Commissioner/ Commissioner. 5.3 In respect of cases covered under category (C) of para 3 above, show cause-notices will be issued by Assistant Commissioner. 6. The definition of expression "Commissioner" contained in Rule 2(ii) was amended by noti....