| Date: |
13-08-1997
|
| Notification No: |
Central Excise Circular No 328/1997
|
| Issuing Authority: |
Central Excise
|
| Type: |
Circular
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| File No: |
|
| Subject: |
Regarding powers of adjudication of the Central Excise Officers - Clarification
|
|
Regarding powers of adjudication of the Central Excise Officers -
Clarification
Circular
No. 328 dated 13th August 1997
I
am directed to refer to Board's Circular of even number dated 27th February 1997
on the above subject. The difficulties being experienced by Commissioners in
finalising large number of adjudication cases pending with them have been
examined by the Board. It is felt that there is need for further enhancement of
the powers of adjudication. Accordingly, the powers of adjudication of Addl.
Commissioners/ Deputy Commissioners, referred to under para 3 (A) and 3 (B) of
the said Circular stands modified as under.
(A)
CASES INVOLVING FRAUD, SUPPRESSION ETC.
|
|
(Amount
of duty involved)
|
|
Commissioners
|
Without
limit
|
|
Addl.
Commissioners
|
Upto
Rs. 20 lakhs
|
|
Deputy
Commissioners
|
Upto
Rs. 10 lakhs
|
(B)
FOR CASES OTHER THAN (A) ABOVE:
|
|
(Amount
of duty involved)
|
|
Commissioners
|
Without
limit
|
|
Addl.
Commissioners/
|
Above
Rs. 2 lakhs
|
|
Deputy
Commissioners/
|
and
upto Rs. 20 lakhs
|
|
Asstt.
Commissioners
|
Upto
Rs. 2 lakhs
|
2.
The Circular No. 299/ 15/97-C.X. dated 27th February 1997 stands modified
to the above extent only. All other instructions contained in the said circular
remain unchanged.
3.
Commissioner are requested to report the number of cases which will now
go out of their jurisdiction as a result of these
modifications.
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|
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