Powers of adjudication of officers of Central Excise - Provisions relating to appeals - Changes consequent to amendment of Central Excises & Salt Act in Finance Act, 1992 - Regarding

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....nce Act, 1992 - Regarding Circular No. 3/92-CX 6 Dated 14-5-1992 [From F. No. 208/26/92-CX.6] Government of India Central Board of Excise & Customs New Delhi Subject : Powers of adjudication of officers of Central Excise - Provisions relating to appeals - Changes consequent to amendment of Central Excises & Salt Act in Finance Act, 1992 - Regarding. Reference to Clause 116 of the Finance B....

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....ng the same issue are due to be adjudicated in Collectorate all such cases will be adjudicated by the officer competent to decide the case where the duty involved is the highest amount. (b) Confiscation of goods, and levy of penalties will follow from above powers of confiscation based on merits of the case. Notwithstanding the amendment to Section 11A in Finance Act, 1992, it has been decided t....

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....hall lie to the Collector of Central Excise (Appeals), and not to the CEGAT as at present. The preamble to all such orders being passed after the enactment of the Finance Act, 1992 shall be amended accordingly. The appeals in respect of orders passed before that date would, however, continue to lie to the CEGAT. In addition, Additional Collectors also will not repeat will not henceforth issue dem....