SCNs Issued by DGCEI - Who will adjudicate
DIRECTORATE General, Central Excise Intelligence (DGCEI) issues Show Cause Notices (SCNs), which are adjudicated by jurisdictional Central Excise Officers. In the recent cadre review they created several posts of Commissioners, which included four posts of Commissioners (Adjudication) two each for DRI and DGCEI. These Adjudication Commissioners will not obviously adjudicate all cases.
Now CBEC has come out with a Circular specifying the cases to be adjudicated by the ADG(Adjudication) of DGCEI and jurisdictional Central Excise officers.
SCNs | Adjudicating Authority |
|---|---|
All cases where the duty involved is more than Rs 5 crores | ADG (Adjudication) of DGCEI |
Pertaining to jurisdiction of one executive Commissioner of Central Excise | The Jurisdictional Executive Commissioner |
Pertaining to jurisdiction of multiple Commissionerates | Commissioner in whose jurisdiction the noticee from whom the highest demand of duty has been made falls. |
Cases to be adjudicated by the officers below the rank of Commissioner shall be adjudicated only by the field officers in the executive Commissionerates.
Pending cases will also be adjudicated as per the above guidelines and these will also apply to Service Tax cases.
Please also see Customs - Adjudication by DRI officers in DDT 2495 12.12.2014
CBEC Circular No. 994/01/2015-CX., Dated: February 10, 2015