Powers of adjudication of officers of Central Excise - Provisions relating to appeals - Changes consequent to amendment of Central Excise & Salt Act in Finance Act, 1992 - Regarding - Central Excise - 13/93-CX.6

Powers of adjudication of officers of Central Excise - Provisions relating to appeals - Changes consequent to amendment of Central Excise Salt Act in Finance Act, 1992 - Regarding Circular No. 13/93-CX.6 Dated 15-10-1993 [From F. No. 208/26/92-CX.6] Government of India Central Board of Excise Customs New Delhi Subject : Powers of adjudication of officers of Central Excise - Provisions relating to appeals - Changes consequent to amendment of Central Excise Salt Act in Finance Act, 1992 - Regarding. Reference Board's Circular No. 3/92-CX.6 wherein it had been clarified that inspite of the amendment to Section 11A of the Central Excise and Salt Act in the cases of collusion, wilful mis-statement or suppression of facts, Show Cause Notice shall continue to be issued and cases decided by Collectors only maintaining the status quo. 2. However, on the issue of the adjudication of cases under first proviso, Section 35B (1) (cases related to the issue of export under rebate claim and bond etc.) it has been decided that these cases would be adjudicated by the Additional Collectors and the Deputy Collectors without any monetary limits as before. The Circular No. 3/92-CX.6 will stand modified to this extent. 3. It is reiterated that the monetary limits prescribed under Circular No. 3/92-CX.6 are applicable to all types of cases save the exclusion mentioned above.