| Date: |
09-12-1997
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| Notification No: |
Central Excise Circular No 362/1997
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Clarification regarding powers of adjudication of the Central Excise Officers
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|
Clarification regarding powers of adjudication of the Central Excise
Officers
Circular
No. 362 dated 9th December 1997
It
has been brought to the notice of the Board that there are number of show cause
notices on the same issue within a Commissionerate which can be decided by
different adjudicating officers at different levels on the basis of monetary
limit specified in the Board's Circular No. 299/ 15/97-CX dated 27.2.97 as
modified by Circular No. 328/44/97-CX dated 13.8.97, thus leading to possibility
of conflicting decisions.
2.
The matter has been examined by the Board.
3.
It has been decided that where simultaneously different cases of the same
notice (s) involving the same issue are due to be adjudicated in a
Commissionerate, all such cases will be adjudicated by an officer competent to
decide the cases where duty involved in to the highest amount.
4.
Receipt of this Circular may please be acknowledged.
5.
The trade and field formations may be suitable informed.
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