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

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..... ntral 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 service tax involved .....

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..... 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 due to be adjudicated in a Commissionerate all such cases may be adjudicated by the Officer competent to decide the case where .....

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