|
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Circular No. 994/01/2015-CX
New Delhi, dated the 10th Feb., 2015
To
The Director General of Central Excise Intelligence,
Principal Chief / Chief Commissioners of Central Excise (All),
Principal Chief / Chief Commissioners of Central Excise & Service Tax (All).
Sub: Instructions regarding adjudication of Central Excise and
Service Tax Cases booked by DGCEI.
Sir / Madam,
Attention is invited to
Notification no 38/2001 – C.E (N.T) dt 26-6-2001 as
amended from time to time whereby the officers of various ranks of Directorate
General of Central Excise Intelligence have been appointed by the Board as the
officers of Central Excise of the corresponding ranks for exercise of all powers
under the Central Excise Act, 1944 and rules made there under, throughout the
territory of India.
2. Officers of DGCEI, as Central Excise Officers, issue show cause notices in
cases investigated by them. These Show Cause Notices are adjudicated by either
the field Commissioners or by the Commissioner (adjudication). Cases to be
adjudicated by Commissioner (adjudication) were specified by the orders of the
Board.
3. Pursuant to the Cadre structuring and reorganization of CBEC, new posts in
the rank of Principal Commissioners of Central Excise or Commissioners of
Central Excise have been created in DGCEI, for various purposes including for
adjudication of cases. Additional Director General (Adjudication) in DGCEI shall
adjudicate cases where the show cause notices are issued by the officers of
DGCEI. The practice of adjudication of DGCEI cases by field Commissioners shall
also continue.
4. Powers of the Board under sub-rule 2 of rule 3 of the Central Excise
Rules, 2002, have been conferred on Chief Commissioners of Central Excise by
notification no. 11/2007-C.E (N.T) dt. 1-3-2007 to specify the jurisdiction of
the Commissioner of Central Excise for the purposes of adjudication within his
jurisdiction. Director General of CEI has jurisdiction over the ADGs. Now, the
jurisdiction of Director General has been extended over to Principal
Commissioners/ Commissioners of Central Excise vide notification number 2/15
–C.E. (N.T) dt. 10-02-15 so that he may assign cases, where show cause notices
have been issued by the officers of the DGCEI, for adjudication to the field
Commissioners also.
5. To assign cases for adjudication amongst the Additional Director General
(Adjudication) and the field Commissioners following general guidelines shall be
followed:-
(i) All cases where the duty involved is more than Rs 5 crores shall be
adjudicated by the ADG (Adjudication).
(ii) Cases to be adjudicated by the executive Commissioner, when pertaining
to jurisdiction of one executive Commissioner of Central Excise, shall be
adjudicated by the said executive Commissioner of the Central Excise.
(iii) Cases to be adjudicated by the executive Commissioner, when pertaining
to jurisdiction of multiple Commissionerates, shall be adjudicated by the
Commissioner in whose jurisdiction the noticee from whom the highest demand of
duty has been made falls. In these cases, an order shall be issued by the
Director General, exercising the powers of the Board, assigning appropriate
jurisdiction to the executive Commissioner for the purposes of adjudication of
the identified case.
(iv) Where DGCEI proposes appointment of an adjudicating authority not in
conformity with the above guidelines, DGCEI shall forward such proposal to the
Board.
(v) Past cases pending adjudication shall be examined in the light of above
guidelines and DGCEI shall take appropriate action such as assigning the cases
to the appropriate adjudicating authority, issuing corrigendum to the show cause
notices, appointing common adjudicating authority or forwarding proposal for
appointment of the adjudicating authority by the Board as may be necessary.
(vi) Cases to be adjudicated by the officers below the rank of Commissioner
shall be adjudicated only by the field officers in the executive
Commissionerates and the above guidelines shall apply mutatis-mutandis.
6. Above guidelines shall also apply mutatis-mutandis to the Service Tax
cases booked by DGCEI. Notification no. 2/15-Service Tax dt. 10-02-15 has been
issued to provide necessary jurisdiction to the DG, CEI over the Principal
Commissioners and Commissioners of Service Tax in this regard.
7. Difficulty, if any in implementing this circular may be brought to the
notice of the Board. Hindi version shall follow.
(ROHAN)
Under Secretary (CX-6)
F. No. 208/03/2012-CX.6
|