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.
Get Sample Now Which service(s) are you interested in? Export Data Import Data Both Buyers Suppliers Both OR Exim Help + Exim News Date: 01-07-2025 Govt plans SEZ law revamp to boost exports, ease domestic tariff area sales Date: 01-07-2025 US stock market today: Dow, S&P 500, Nasdaq hit all-time highs as June ends with a bang — trade truc Date: 01-07-2025 EMS has huge growth prospects for next five years; 5 direct & ancillary plays to bet on: Narendra So Date: 01-07-2025 European shares nudged higher on Tuesday, while uncertainty around trade deals remained a drag on se Date: 01-07-2025 Royal Enfield sales up 22% at 89,540 units in June Date: 28-06-2025 Engg exporters urge govt to seek exemptions from US on 50 pc steel duty; tariff impacting sector Date: 28-06-2025 US stock market hits new record: S&P 500 record high: All 3 indices hit record highs as Trump–China Date: 28-06-2025 Trump says he's ending trade talks with Canada over its 'egregious' tax on technology firms Date: 27-06-2025 Rupee rises 23 paise to 85.49 against US dollar in early trade Date: 27-06-2025 India's forex reserves down $1.02 billion to $697.93 billion as of June 20 What is New? Date: 13-06-2025 Notification No. 43/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver Date: 11-06-2025 Notification No. 42/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver Date: 06-06-2025 Notification No. 13/2025-Customs (ADD) Seeks to impose Anti Dumping Duty on imports of ‘Insoluble Sulphur’ originating in or exported from China PR and Japan. Date: 30-05-2025 Notification No. 38/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver Date: 30-05-2025 Notification No. 31/2025-Customs Seeks to i. extend the specified condition of exemption to imports of Yellow Peas (HS 0713 10 10) to bill of lading issued on or before 31.03.2026; ii. to reduce the basic custom duty on crude soya bean oil (HS Code 15071000), crude sunflower oil (HS Code 15121110), and crude palm oil (HS Code 15111000) from 20% to 10% Date: 26-05-2025 NOTIFICATION No. 37/2025-Customs (N.T.) Notification of ICD Jalna, Maharashtra u/s. 7(1)(aa) of Customs Act, 1962" and it was issued under Section 7(1)(aa) of Customs Act, 1962 Date: 23-05-2025 Notification No. 30/2025-Customs Seeks to amend notification No. 55/2022-Customs dated 31.10.2022 to remove the condition required for availing exemption on Bangalore Rose Onion. Date: 23-05-2025 NOTIFICATION No. 36/2025 - Customs (N.T.) Amendment in the Notification No. 63-1994-Customs (N.T) dated 21.11.1994 in respect of Land Customs Station, Raxaul Date: 15-05-2025 Notification No. 34/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver Date: 09-05-2025 Notification No. 29/2025-Customs Seeks to exempt works of art and antiques from Basic Customs Duty
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