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TMI BlogRevised Monetary Limits for Adjudication of Show Cause Notices in Central Excise for commodities classified under Chapter 24 of Schedule IV of Central Excise Act, 1944X X X X Extracts X X X X X X X X Extracts X X X X ..... 944 - reg. Madam/Sir, References have been received by the Board on the current adjudication framework under Central Excise and Goods and Services Tax (GST) for cases of commodities classified under Chapter 24 of Schedule IV of the Central Excise Act, 1944 viz., tobacco and tobacco products. In Central Excise, officers of the rank of Principal Commissioner/ Commissioner are empowered to issue show cause notices and orders involving demand of central excise duty/CENVAT credit exceeding Rs. 2 crore. However, in GST, officers of the rank of Additional/Joint Commissioner are empowered to issue show cause notices and orders involving the demand of central tax and/or integrated tax (including cess) exceeding Rs. 2 crore. Further, show cause notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional or Joint Commissioner Above Rupees 2 crore without any limit (ii) The above monetary limits apply to only those show Cause notices that are issued for the period starting from 01.07.2017 which are pending adjudication and for commodities classified under Chapter 24 of Schedule IV of the Central Excise Act, 1944 . In any other ease, the monetary limits specified in Circular No 1049/37/2016-CX dated 29.09.2016 shall be applicable. (iii) In the case of evasion of central excise duty/CENVAT credit and GST by a taxpayer engaged in the manufacture/supply of commodities classified under Chapter 24 of Schedule IV of the Central Excise Act, 1944, two separate show cause notices would be Issued under the respective Acts. The amount of GST b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anding central excise duty/CENVAT credit shall be assigned to the adjudicating authority who shall be adjudicating the show cause notice under the CGST Act, 2017 based on the Circular No, 31/05/2018-GST dated 09.02.2018 as amended by Circular No. 169/01/2022-GST dated 12.03.2022 . Accordingly, the Principal Director General/Director General shall exercise the powers conferred vide notification No. 02/2015-C.E. (N.T) dated 10.02.2015 for the purposes of assigning the cases for adjudication of show cause notices to one authority. (v) In respect of show cause notices issued by the officers of Audit Commissionerates, where the principal place of business of noticee(s) fall under the jurisdiction of multiple Commissionerates in different Zones, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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