Central Excises - Proper officer for adjudication of technical offences - Regarding - Central Excise - 17/87

Central Excises - Proper officer for adjudication of technical offences - Regarding Circular No. 17/87 Dated 18-3-1987 [From F. No. 208/23/85-CX.6] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excises - Proper officer for adjudication of technical offences - Regarding. Reference to Board's instructions F. No. 208/3/85-CX.6 (Circular No. 15/85-CX.6), dated 26th March, 1985, regarding enhancement of powers of adjudication of various Central Excise officers. In para 5 of the said Instructions it had been intimated that the question of deciding the rank of the officer who would adjudicate technical offences was under examination by the Board and further instructions on the issue would follow. 2. The matter has since been examined by the Board and it has been decided that all technical offences i.e. offences where there is no alleged or potential evasion of excise duty, would be henceforth decided by the Divisional Assistant Collectors. 3. The penalty imposed should depend upon the gravity of the offence and should also be such so as to act as a deterrent for future.