Central Excise – Instructions relating to Adjudication in the Central Excise Manual – Regarding –

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..... directed to draw your attention to sub-para 2.1 of Part-II of Chapter 13 of the Central Excise Manual where in powers of adjudication and determination of duty, based on duty involved in a case has been specified. Powers for deciding matters relating to CENVAT Credit has not been specified clearly, though the same were specified in CBEC Circular No. 299/15/97-CX, dated 27.2.1997, (as modified) .....

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..... ise, irrespective of the amount of credit involved in each case. The instructions in the Manual may be treated as modified to this extent. 3. The Trade and field formations may suitably be informed. 4. Receipt of this Circular may please be acknowledged. 5. Hindi version will follow. F.No.208/32/2001-CX.6 - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax .....

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