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Instructions relating to Adjudication in the Central Excise Manual
Circular
No. 592 Dated 19th October 2001
I
am directed to draw your attention to sub-para 2.1 of Part-II of Chapter 13 of
the Central Excise Manual where in powers of adjudication and determination of
duty, based on duty involved in a case has been specified. Powers for deciding
matters relating to CENVAT Credit has not been specified clearly, though the
same were specified in CBEC Circular No. 299/15/97 dated 27.2.1997, (as
modified) that all cases of MODVAT dispute were to be adjudicated by Deputy/
Assistant Commissioners except the cases involving fraud, collusion, wilful mis-statement,
suppression of facts, contravention of Central Excise Act/ Rules with intent to
evade payment of duty etc. This has created some doubts.
2.
The Board has decided that in respect of the matters relating to CENVAT
Credit, the powers of adjudication specified Circular No. 299/15/97 dated
27.2.1997, (as modified) would continue. In other words, all cases relating to
CENVAT credit (Other than cases involving fraud, collusion, wilful mis-statement,
suppression of facts, contravention of Central Excise Act/ Rules with intent to
evade payment of duty) will be decided by officers of the ranks of Deputy/
Assistant Commissioner of Central Excise, irrespective of the amount of credit
involved in each case. The instructions in the Manual may be treated as modified
to this extent.
3.
The Trade and field formations may suitably be informed.
4.
Receipt of this Circular may please be acknowledged.
5.
Hindi version will follow.
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