Powers of adjudication of the Central Excise Officers and other related issues- Instruction regarding-

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..... f the Central Excise Officers and other related issues- Instruction regarding- I am directed to say that the Board has decided to review the powers of adjudication with the objective that cases are decided expeditiously, there is even distribution of workload and various doubts in this regard are clarified. 2. In this connection, the following facts and legal position has been taken into consi .....

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..... 57U of Central excise Rules, 1944. iv) In order to bring about uniformity and objectivity the Board issued instructions defining powers of adjudication of specified Central Excise Officers taking 'duty involve' as the criterion. 3. Those show- cause - notices where adjudication orders are not passed upto 28th February, 1997, will be adjudicated as provided hereinafter:- (A) All cases involvi .....

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..... - Upto Rs. 2 lakhs. Notwithstanding the powers of Assistant commissioners to adjudicate the cases involving duty amount upto Rs. 2 lakhs only as above, all cases of determination of determination of valuation and/ or classification other than those covered under Category (A) above, will be adjudication by the Assistant Commissioners without any limit as hitherto, as also Modvat disputes, .....

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..... re in existence, the show-cause-notices will be issued by Commissioner-I 5.2 In respect of cases covered under Category (B) of para 3 above, show cause-notices will be issued by the Range Superintendent where they are to be adjudicated by the Assistant Commissioner when they are adjudicated by Dy. Commissioner Addl. Commissioner/ Commissioner. 5.3 In respect of cases covered under category (C) .....

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..... records to respective adjudicating authorities by 15th March, 1997 under proper receipt. This re-cast figures should be reflected suitably in the Monthly Technical Report of March, 1997 to be submitted in April, 1997. 9. Receipt of this Circular may please be acknowledged. 10. The trade and field formations may be suitably informed. Sd/- (P.K.Sinha) Under Secretary (CX.6) - Cir .....

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