Enhancement of powers of adjudication of Additional Collectors - Instructions regarding - Central Excise - 27/88-CX.6

Enhancement of powers of adjudication of Additional Collectors - Instructions regarding Circular No. 27/88-CX.6 Dated 7-4-1988 [From F. No. 208/45-CX.6] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Enhancement of powers of adjudication of Additional Collectors - Instructions regarding. Consequent upon the amendment made to section 11A on 27-12-1985, the following Instructions were issued by the Board : (i) F. No. 4/20/85-CX.1, dated 30-12-1985 (ii) F. No. 208/4/86-CX.6, dated 19-9-1986 (iii) F. No. 4/3/87-CX.1, dated 21-7-1987 These instructions required only the Collectors to issue and adjudicate show cause notices whenever allegations of suppression or mis-declaration of facts, fraud, collusion etc. were made in the show cause notice. These Instructions resulted in the transfer of a large number of adjudication cases from subordinate officers to the Collectors due to which they could not devote adequate time and attention to other technical and administrative matters. 2. The matter has been considered by the Board. Since the definition of a Collector of Central Excise includes the Additional Collector of Central Excise also, it was felt that show cause notices in the above cases could also be issued by the Additional Collectors. It has therefore been decided by the Board that henceforth Additional Collectors may issue and decide show cause notices under section 11A and under rule 9(2) in those case where an allegation of suppression of facts, mis-declaration, fraud, collusion etc. has been made and the duty involvement is not more than Rs. 5 lakhs. Cases where the duty involvement is more than Rs. 5 lakhs would continue to be dealt with at the Collector's level. 3. Board's instructions F. No. 4/20/85-CX.1, dated 30-12-1985, F. No. 208/4/86-CX.6, dated 19-9-1986, F. No. 4/3/87-CX.1, dated 21-7-1987, F. No. 208/3/85-CX.6, dated 26-3-1985 and F. No. 202/26/85-CX.6, dated 12-5-1987 may be deemed to be modified to the above extent.