TaxTMI 
TaxTMI 
Adjudication before issuance of sun in terms of rule 6(3AA) of ccrm2004
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....djudication before issuance of sun in terms of rule 6(3AA) of ccrm2004<br> Query (Issue) Started By: - Alok Chaudhary Dated:- 27-4-2018 Last Reply Date:- 29-4-2018 Service Tax<br>Got 5 Replies<br>Service Tax<br>Whether the commissioner (Audit) can adjudicate a case before issuing son in terms of rule 6(3AA) of the cenvat credit rules 2004? Reply By Himansu Sekhar: The Reply: Please elaborate Re....
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....ply By Ganeshan Kalyani: The Reply: A benefit of opportunity of being heard shall be given before adjudication. Reply By KASTURI SETHI: The Reply: Here is not a question of adjudication. Question of adjudication arises only after issuance of SCN. Powers of Issuance of SCN and adjudication have been delegated to different Central Excise Officers on the basis of monetary limits. So depending upo....
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....n the amount of duty involved, Supdt., Assistant Commissioner, Deputy Commissioner, Joint Commissioner, Add. Commissioner, Commissioner are competent to issue SCN and adjudicate the case. So in the situation explained by you, the Central Excise Officer who is competent to adjudicate the case/issue SCN can allow you to follow the procedure laid down in Rule 6 (3A) of Cenvat Credit Rules, 2004. Henc....
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....e here is the permission required to follow Rule 6 (3A), if not followed earlier. You have option/discretion in Rule 6 (3 AA) for adopting the procedure in Rule 6 (3A) of Cenvat Credit Rules, 2004. Reply By YAGAY AND SUN: The Reply: Pre consultation provisions were also there in Excise/Service Tax regime. Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: Commissioner (Audit) is having no power to....
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.... adjudicate a case.<br> Discussion Forum - Knowledge Sharing ....