Prescribing the competency of DGAE officers to issue SCN - Central Excise - 373/06/98

Circular No. 373/06/98-CX dated 20/1/98 [F.No. 208/23/97-C.X.6] Government of India Ministry of Finance Department of Revenue, New Delhi 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 competent to issue show-cause notice Rank of the Officer(s) competent to adjudicate (1) Director General/Addl. Director General Commissioner (2) Deputy Director Addl./Deputy Commissioner (3) Asstt. Director Assistant Commissioner 2. For the purpose of clarification it is mentioned that the competency to adjudicate a case is case is already defined in Board's Circular No. 299/15/97-CX dated 27.2.97 as modified by Circular No. 348/44/97-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 suitable informed. Sd/- (P.K. Sinha) Under Secretary (CX.6)