Circular No. 373/06/98-CX dated 20/1/98
Subject : Powers to issue Show cause Notices to the officers of the Directorate General of Anti-Evasion-regarding
I am directed to say that the Board has decided that in respect of cases investigated by the Directorate General of Anti-Evasion, the show-cause notices will henceforth be issued
by such officers of the said Directorate General as specified below :-
Rank of the Officer(s) of DGAE Rank of the Officer(s)
competent to issue competent to adjudicate
show-cause notice
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1) Director General/Addl. Director Commissioner
General
2) Deputy Director Addl./Deputy Commissioner
3) Asstt. Director Assistant Commissioner
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2. For the purpose of clarification it is mentioned that the competency to adjudicate a case is already defined in 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 and Circular No. 362/78/97-CX dated 9.12.97. In respect of the cases investigated by the Commissionerates, the show-cause notices will continue to be
issued by the officers specified in the Circular No. 299/15/97-CX, ibid, as modified.
3. Receipt of this Circular may please be acknowledged.
4. Trade and field formations may be suitably informed.
Sd/-
(P.K.Sinha)
Under Secretary (CX.6)
F.NO. 208/23/97-C.X.61
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