Central Excise Law is a self-contained Provision, Levy of Duty, the law provides for the adjudication matters relating to the legal provisions. PART II ADJUDICATION Introduction 1.1 Central Excise law is a self-contained provision. Besides containing the provisions for levy of duty, the law also provides for the adjudication of matters relating to the legal provisions. The adjudication is done by the departmental officers, and in this capacity they act as quasi-judicial officers. Adjudication and determination of duty 2.1 Adjudication of confiscation and penalty has to be done by Officers specified in section 33 of the Central Excise Act, 1944. Central Excise Officers have the power to determine duty short paid or not paid erroneously refunded under section 11A of the said Act. For this purposes, the Board has decided the powers of adjudication and determination of duty shall be exercised, based on monetary limit (duty involved in a case): - All cases involving fraud, collusion, any wilful misstatement, suppression of facts, or contravention of Central Excise Act/ Rules made there under-with intent to evade payment of duty and / or where extended period has been invoked in show-cause-notices, (including CENVAT cases, will be adjudicated by:- Central Excise Officers Powers of Adjudication (Amount of duty involved) Commissioners Without limit Additional Commissioners Upto Rs. 20 lakhs Joint Commissioners Upto Rs. 10 lakhs Cases which do not fall under the category (A) above, will be adjudicated as follows:- Central Excise Officers Powers of Adjudication (Amount of duty involved) Commissioners Without limit Additional /Joint Commissioners Above Rs. 2 lakhs and upto Rs. 20 lakhs Deputy/Assistant Commissioners Upto Rs. 2 lakhs. Cases related to issues mentioned under first proviso to Section 35B(1) of Central Excise Act, 1944 would be adjudicated by the Addl. Commissioners/ Joint Commissioners without any monetary limit. All cases relating to determination of classification and valuation will be adjudicated by the Deputy/Assistant Commissioner of Central Excise without any monetary limit. 2.2 The Board, under section 2(b) of the Central Excise Act, 1944 read with rule 3 also invests certain officers with powers of Commissioners or other officers through out the territory of India, for the purpose of investigation and adjudication.