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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

  1. 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.
  2. 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): -
    1. 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

    2. 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.

    3. 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.
    4. 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.

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What is New?

Date: 27-12-2018
PUBLIC NOTICE NO. 64 /(2015-2020)
Increased validity and utilisation of the norms ratified by Norms Committee (NC) under Para 4.12 of Hand Book of Procedures 2015-2020 of the Advance Authorization obtained under para 4.07, by other applicants of advance authorisations - reg

Date: 27-12-2018
Policy Circular No. 14/2015-2020
Preparation of Minutes of Norms Committees (NCs).

Date: 20-12-2018
Notification No.99/2018 - Customs (N.T.)
Exchange Rates Notification No.99/2018-Custom(NT) dated 20.12.2018

Date: 18-12-2018
Public Notice No. 61 /2015-20
List of capital goods not permitted-permitted for import under the EPCG Scheme

Date: 17-12-2018
Notification No. 81/2018–Customs
Seeks to partially mend notification No. 37/2017-Customs dated 30.06.2017 in order to exempt BCD and IGST for imports by NTRO.

Date: 17-12-2018
Public Notice No. 60/2015-2020
Amendment in the Appendix 3B, Table 2 of the Merchandise Exports from India Scheme (MEIS)

Date: 15-12-2018
Notification No. 80/2018-Customs
Seeks to further postpone the implementation of increased customs duty on specified imports originating in USA from 17th December, 2018 to 31st January, 2019.

Date: 15-12-2018
Notification No. 80/2018-Customs
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver - Reg.

Date: 13-12-2018
NOTIFICATION No. 57/2018-Customs (ADD) New
Seeks to levy definitive anti-dumping duty on the imports of "Uncoated Copier Paper" originating in or exported from Indonesia, Thailand and Singapore.

Date: 12-12-2018
PUBLIC NOTICE NO. 58/(2015-2020)
Amendment of Para 2.63 of the Handbook of Procedure (2015-20).



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