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Circular No. 957/18/2011-CX-3
F.No. 208/25/2011-CX-6
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
****
New Delhi dated, the 25
th
October, 2011
To,
The Chief Commissioner of Customs and Central Excise(All)
The Chief Commissioner of Central Excise(All)
The Chief Commissioner of LTU (All)
Madam/Sir,
Subject: Power of adjudication of Central Excise Officers- instructions reg.
The undersigned is directed to refer to Circular No. 752/68/2003-CX dated 01.10.03 (as amended) on the above subject. This
circular prescribes monetary limits of Central Excise Officers at various levels for adjudicating of cases under sections 11A
and 33 of Central Excise Act, 1944.
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 CommissionersAbove 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
circulars no 957 18 2011 | iKargos