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.