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Central Excise - Highlights / Catch Notes

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Revised monetary limits for adjudication of show cause notices ...


Revised monetary limits for adjudication of show cause notices in Central Excise for tobacco & tobacco products. Applicable from 01.07.2017.

Circulars     Central Excise

July 4, 2024

Revised monetary limits for adjudication of show cause notices in Central Excise for commodities classified under Chapter 24 of Schedule IV (tobacco and tobacco products). For central excise duty/CENVAT credit cases: Superintendent - up to Rs. 20 lakh, Deputy/Assistant Commissioner - above Rs. 20 lakh up to Rs. 2 crore, Additional/Joint Commissioner - above Rs. 2 crore without limit. Applicable to pending notices from 01.07.2017 onwards. For evasion of central excise duty/CENVAT credit and GST, separate notices issued but adjudicated by same authority under CGST Act. DGGI notices assigned to CGST adjudicating authority. For Audit Commissionerate notices involving multiple Commissionerates, proposal for common adjudicating authority sent to Board. Corrigendum for pre-Circular unadjudicated notices. Trade notice publication and difficulty reporting mechanism specified.

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