Circular No. 328/44/97-CX dated 13/8/97

Subject: Powers of adjudication of the Central Excise Officers

I am directed to refer to Board"s Circular of even number dated 27th February, 1997 on the above subject. The difficulties being experienced by Commissioners in finalising large number of adjudication cases pending with them have been examined by the Board. It is felt that there is need for further enhancement of the powers of adjudication. Accordingly, the .powers of adjudication of Addl. Commissioners/Deputy Commissioners, referred to under para 3(A) and 3(B) of the said Circular stands modified as under

		(A) CASES INVOLVING FRAUD, SUPPRESSION ETC.
		
                  	(Amount of duty involved)
                   
               	Commissioners                   -     Without limit

                  	Addl.Commissioners             -      Upto Rs.20 lakhs
 
                  	Deputy Commissioners         -      Upto Rs.10 lakhs 

     	
		(B) FOR CASES OTHER THAN (A) ABOVE: 

                  	Commissioners                  	-       Without limit
                   
                  	Addl. Commissioners/           -       Above Rs.2 lakhs and utpo Rs.20 lakhs 
                  	Deputy Commissioners
                   
                  	Asstt. Commissioners           -       Upto Rs.2 lakhs 

2. The Circular No. 299/ 15/97-C.X. dated 27th February, 1997 stands modified to the above extent only. 
All other instructions contained in the said circular remain unchanged.

3. Commissioners are requested to report the number of cases which will now go out of their jurisdiction 
as a result of these modifications.

Sd/-
(M.K.Gupta)
Director (CX.A)

F.N0.208/03/95-C.X.6

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