Instructions regarding adjudication of Central Excise and Service Tax Cases booked by DGCEI.

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....5 To The Director General of Central Excise Intelligence, Principal Chief / Chief Commissioners of Central Excise (All), Principal Chief / Chief Commissioners of Central Excise & Service Tax (All). Sub:     Instructions regarding adjudication of Central Excise and Service Tax Cases booked by DGCEI. Sir / Madam,      Attention is invited ....

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....he rank of Principal Commissioners of Central Excise or Commissioners of Central Excise have been created in DGCEI, for various purposes including for adjudication of cases. Additional Director General (Adjudication) in DGCEI shall adjudicate cases where the show cause notices are issued by the officers of DGCEI. The practice of adjudication of DGCEI cases by field Commissioners shall also continu....

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....cation) and the field Commissioners following general guidelines shall be followed:- (i)   All cases where the duty involved is more than Rs. 5 crores shall be adjudicated by the ADG (Adjudication). (ii)  Cases to be adjudicated by the executive Commissioner, when pertaining to jurisdiction of one executive Commissioner of Central Excise, shall be adjudicated by the said execu....

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....GCEI shall take appropriate action such as assigning the cases to the appropriate adjudicating authority, issuing corrigendum to the show cause notices, appointing common adjudicating authority or forwarding proposal for appointment of the adjudicating authority by the Board as may be necessary. (vi) Cases to be adjudicated by the officers below the rank of Commissioner shall be adjudicated onl....