CIR NO. 957/18/2011-CX, DT. 25/10/2011
- Document type
- Circular
- Reference no.
- R
- Dated
Power of adjudication of Central Excise Officers- instructions reg.
Power of adjudication of Central Excise Officers- instructions reg.
2. In this regard, the Board has noticed that the monetary limits for adjudicating cases (both extended period and others), for Joint Commissioners is with regard to cases involving duty above Rs 5 lakhs and upto Rs 50 lakhs and for Additional Commissioners it is with regard to cases involving duty - above Rs 20 lakhs and upto Rs 50 lakhs.
3. The matter has been examined in the Board. It has been decided to prescribe an uniform monetary limit for both Additional Commissioners and the Joint Commissioners. Accordingly, parts A & B of para 2.1 of the said circular stand amended as follows:
| Central Excise Officers | Powers of adjudication (Amount of duty involved) |
| Additional Commissioners | Above Rs. 5 lakh and upto Rs. 50 lakhs |
4. Field formations may be informed suitably.
5. Receipt of the Circular may please be acknowledged.
6. Hindi version will follow.
Yours faithfully,
V.P. Singh
Under Secretary to the Govt. of India