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TMI BlogPower of Adjudication of Central Excise Officer in cases related to service taxX X X X Extracts X X X X X X X X Extracts X X X X ..... ssistant Commissioner or Deputy Commissioner of Central Excise is empowered to issue a demand notice and adjudicate such notice under section 73 of the Finance Act, 1994 (hereinafter referred to as the said Act). 2.1 With the objective of enabling expeditious adjudication of service tax cases, section 73 of the said Act was amended vide Finance Act, 2005, whereby the words "Assistant/Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) (3) (1). Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise Not exceeding Rs. 5 lakhs (2). Joint Commissioner of Central Excise Above Rs. 5 lakhs but not exceeding Rs. 20 lakhs (3). Additional Commissioner of Central Excise Above Rs. 20 lakhs but not exceeding Rs. 50 lakhs (4). C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Central Excise Above Rs. 20 lakhs but not exceeding Rs. 50 lakhs (4). Commissioner of Central Excise Without limit 2.3 In addition to the above, the Board has decided that- (i) the monetary limits specified in the above Tables for adjudication of service tax cases shall be irrespective of whether or not such cases involve fraud, collusion, will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ionerate, all such cases may be adjudicated by the Central Excise Officer competent to decide the case where the service tax or CENVAT credit involved is of the highest amount. (v) For cases where the appellate authority remands the case for de-novo adjudication specifically mentioning the authority that has to adjudicate the case, then such authority specified in the said appellate order should ..... X X X X Extracts X X X X X X X X Extracts X X X X
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