Monetary limits and powers of adjudication of officers of central excise in relation to S T Rules

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of adjudication of Central Excise Officers of different ranks has been under consideration of the Board. Since the amount of penalty to be imposed is related to the amount of Service Tax involved, Board has felt it desirable to link the powers of adjudication to the amount of Service Tax involved. It has now, therefore, been decided to lay down the following monetary limits based on the amount of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Section 7 1(1), he is liable to penalty under Section 79 Assistant Commissioner Upto Rs. fifty thousands Note: (i) Jurisdiction to decide a case will be based on the amount of service tax involved. Once that is decided, the powers to adjudge penalty will be limited only by the statutory limit. (ii) Where simultaneously different cases involving the same issue are du .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X