Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Circular No. 957/18/2011-CX-3
New Delhi dated, the 25th October, 2011
To,
The Chief Commissioner of Customs and Central Excise(All)
The Chief Commissioner of Central Excise(All)
The Chief Commissioner of LTU (All)
Madam/Sir,
Subject: Power of adjudication of Central Excise Officers- instructions reg.
The undersigned is directed to refer to
Circular No. 752/68/2003-CX dated
01.10.03 (as amended) on the above subject. This circular prescribes monetary
limits of Central Excise Officers at various levels for adjudicating of cases
under sections 11A and 33 of Central Excise Act, 1944.
- In this regard, the Board has noticed that the monetary limits for
adj4dicating cases (both extended period and others), for Joint Commissioners is
with regard to cases involving duty– above Rs 5 lakhs and upto Rs 50 lakhs and
for Additional Commissioners it is with regard to cases involving duty - above
Rs 20 lakhs and upto Rs 50 lakhs.
- The matter has been examined in the Board. It has been decided to prescribe
an uniform monetary limit for both Additional Commissioners and the Joint
Commissioners. Accordingly, parts A & B of para 2.1 of the said circular stand
amended as follows:
| Central Excise Officers |
Powers of adjudication (Amount of duty involved) |
| Additional Commissioners |
Above Rs. 5 lakh and upto Rs. 50 lakhs |
- Field formations may be informed suitably.
- Receipt of the Circular may please be acknowledged.
- Hindi version will follow.
Yours faithfully,
V.P. Singh
Under Secretary to the Govt. of India
F.No. 208/25/2011-CX-6