Audit Commissioners can now adjudicate

By Vijay Kumar

WHEN the Audit Commissionerates were formed in 2014, their job was meant to be to audit and to issue Show Cause Notices. These notices were to be adjudicated by the jurisdictional Central Excise/Service Tax Officers. CBEC in Circular No. , dated, September 22, 2014 clarified, "Audit function will end with the issuance of show cause notice and further action including adjudication and follow-up shall be the responsibility of Executive Commissioner."

Notification No. , dated 14.10.2014 conferred the powers on Audit officers as:

Sl. No.	Central Excise Officer	Central Excise Officers whose powers are to be exercised	Purposes
(1)	(2)	(3)	(4)
1.	Principal Chief Commissioner of Audit or Chief Commissioner of Audit	Chief Commissioner of Central Excise	Audit and issue of Show Cause Notice
2.	Principal Commissioner of Audit or Commissioner of Audit	Commissioner of Central Excise	-do-
3.	Additional Commissioner of Audit	Additional Commissioner of Central Excise	-do-
4.	Joint Commissioner of Audit	Joint Commissioner of Central Excise	-do-
5.	Deputy Commissioner of Audit	Deputy Commissioner of Central Excise	-do-
6.	Assistant Commissioner of Audit	Assistant Commissioner of Central Excise	-do-
7.	Superintendent of Audit	Superintendent of Central Excise	-do-

Now, all these officers are, in addition to the powers of audit and issue of Show Cause Notice, empowered to adjudicate.

Notification No. , Dated: September 28 2016