Revised Monetary Limits for Adjudication of Show Cause Notices in Central Excise for commodities classified under Chapter 24 of Schedule IV of Central Excise Act, 1944

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mmodities classified under Chapter 24 of Schedule IV of Central Excise Act, 1944 - reg. Madam/Sir, References have been received by the Board on the current adjudication framework under Central Excise and Goods and Services Tax (GST) for cases of commodities classified under  Chapter 24 of Schedule IV of the Central Excise Act, 1944 viz., tobacco and tobacco products. In Central Excise, officers of the rank of Principal  Commissioner/ Commissioner are empowered to  issue show cause notices and orders involving demand of central excise duty/CENVAT credit  exceeding Rs. 2 crore. However, in GST, officers of the rank of Additional/Joint Commissioner are empowered to issue show cause notices and orders involving the de....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mit of central excise duty/CENVAT credit 1 Superintendent Not exceeding Rupees 20 lakh 2 Deputy or Assistant Commissioner Above Rupees 20 lakh but not exceeding Rupees 2 crore 3 Additional or Joint Commissioner Above Rupees 2 crore without any limit (ii) The above monetary limits apply to only those show Cause notices that are issued for  the period starting from 01.07.2017 which are pending adjudication and for commodities classified under Chapter 24 of Schedule IV of the Central Excise Act, 1944. In any other  ease, the monetary limits specified in Circular No 1049/37/2016-CX dated 29.09.2016 shall be applicable. (iii) In the case of evasion of central excise duty/CE....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (iv) In case a show cause notice has been issued by the officers of DGGI for commodities  classified under Chapter 24 of Schedule IV of the Central Excise Act, 1944, where the  place of business of noticee(s) falls under the jurisdiction of a single or multiple Central   Excise Commissionerate(s), the show cause notice demanding central excise  duty/CENVAT credit shall be assigned to the adjudicating authority who shall be   adjudicating the show cause notice under the CGST Act, 2017 based on the Circular No, 31/05/2018-GST dated 09.02.2018 as amended by Circular No. 169/01/2022-GST dated   12.03.2022. Accordingly, the Principal Director General/Director General shall exercise  the pow....