NTF. NO. 30/2005-ST, DT. 10/08/2005
Adjudication powers notified under Service Tax
G.S.R. (E).- In exercise of the powers conferred by section 83A of the Finance Act, 1994 (32 of 1994), the Central Board of Excise and Customs hereby confers on the Central Excise Officer specified in column (2) of the Table below, such powers as specified in the corresponding entry in column (3) of the said Table, for the purposes of adjudging a penalty under Chapter V of the said Finance Act or the rules made thereunder.
Table
|
Sr. No. |
Rank of the Central Excise Officer |
Amount of service tax or CENVAT credit specified in a notice issued under the Finance Act 1994. |
|
(1) |
(2) |
(3) |
|
(1) |
Superintendent |
Not exceeding rupees ten lakh (excluding the cases relating to taxability of services or valuation of services and cases involving extended period of limitation). |
|
(2) |
Assistant Commissioner Or Deputy Commissioner |
Not exceeding rupees fifty lakh (except cases where Superintendents are empowered to adjudicate). |
|
(3) |
Joint Commissioner or Additional Commissioner |
Rupees fifty lakh and above but not exceeding rupees two crore. |
|
(5) |
Commissioner |
Without limit. |
(Above table has been substituted vide NTF. NO. 44/2016-ST, DT. 28/09/2016)
[OLD- Table
|
Sr. No. |
Central Excise Officer |
Amount of service tax or CENVAT credit specified in a notice for the purpose of adjudication under Section 83A |
|
(1) |
(2) |
(3) |
|
(1) |
Superintendent of Central Excise |
Not exceeding Rs. one lakh (excluding the cases relating to taxability of services or valuation of services and cases involving extended period of limitation.) |
|
(2) |
Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise |
Not exceeding Rs. five lakhs (except cases where Superintendents are empowered to adjudicate.) |
|
(3) |
Joint Commissioner of Central Excise |
Above Rs. five lakhs but not exceeding Rs. fifty lakhs |
|
(4) |
Additional Commissioner of Central Excise |
Above Rs. twenty lakhs but not exceeding Rs. fifty lakhs |
|
(5) |
Commissioner of Central Excise |
Without limit. |
]
(Above table has been substituted vide NTF. NO. 48/2010-ST, DT. 08/09/2010)
[OLD-
|
S.No |
Central Excise Officer |
Amount of service tax or CENVAT credit specified in a notice for the purpose of adjudication under section 83A |
|
(1) |
(2) |
(3) |
|
1. |
Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise |
Not exceeding Rs. 5 lakhs |
|
2. |
Joint Commissioner of Central Excise |
Above Rs.5 lakhs but not exceeding Rs.50 lakhs
[OLD- Above Rs. 5 lakhs but not exceeding Rs. 20 lakhs ] |
|
3. |
Additional Commissioner of Central Excise |
Above Rs. 20 lakhs but not exceeding Rs. 50 lakhs |
|
4. |
Commissioner of Central Excise |
Without limit. |
]
(In above table Column (3) at Sl.NO.2 has been vide NTF. NO. 16/2008-ST, DT. 11/03/2008)
Provided that nothing contained in this notification shall be applicable where a decision or order passed under Chapter V of the said Finance Act or the rules made thereunder has been referred back to any authority which passed such decision or order, with such directions, for a fresh adjudication or decision, as the case may be.
2. This notification shall come into force on the date of its publication in the Official Gazette.
(Pl. refer Order No: 07/2013-ST, DT. 04/10/2013 Appointing Common Adjudicating Authority)
(Pl. refer Order No: 06/2013-ST, DT. 04/10/2013 Appointing Common Adjudicating Authority)
(Pl. refer Order No: 05/2013-ST, DT. 04/10/2013 Appointing Common Adjudicating Authority)
F.No. 341/31/2005-TRU
(Ajay)
Under Secretary to the Government of India
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