Central Excise Law

1.Contraventions of the provisions of Central Excise law are punishable departmentally by way of confiscation of goods and imposition of penalty. Such adjudication is done mainly by Officers of and above the rank of Superintendent, powers being delegated to them by executive instructions of the Board on the basis of duty involved in the case.

Central Excise Officer:- Power of Adjudication (Amount of duty and /or Cenvat Credit involved in a show cause notice.

Superintendent:- Up to Rs.1 Lakh (excluding classification or valuation cases and cases involving extended period of limitation. They can adjudicate penalty cases only under CER 26 and 27 or CCR 15 and 15A.

Deputy/Assistant Commissioners:- Up to Rs.5 Lakhs (except the cases where Superintendent are empowered to adjudicate. Additional Commissioner Above Rs.5 Lakh and up to Rs.50 Lakhs.

Commissioners:- Without limit

Cases relating to losses, export rebate and export under bond can be adjudicated by Additional /Jt. Commissioners without any monetary limit. Deputy Commissioners/ Assistant Commissioner have been directed not to deny Cenvat Credit for any technical or procedural default. The Board has laid down time-limits for disposal of seizure/remand cases but the experience shows that they are often not adhered to.