Notification & Circular as on dated September 30,2016

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  • Circular : Central Excise:

Revised Monetary Limits for adjudication of Show Cause Notice in Central Excise and Service Tax

The Central Board of Excise and Customs (“the Board”) Vide Circular No.1049/37/2016-CX dated September 29, 2016 has suppressed the specified Circulars issued regarding adjudication of cases in Central Excise and Service Tax and issued the instructions to revise the existing monetary limits for adjudication and to allow greater flexibility in allocation of cases amongst adjudicating authorities.

Some of the important instructions issued are as follows-

  • The Board has directed that henceforth powers of adjudication both in Central Excise and Service Tax shall be exercised, based on the monetary limit of the duty/ tax/ credit involved in a case, as under 
Sl. No. Central Excise Officer Monetary Limits of duty/ tax/ credit demand for Central Excise and Service Tax
1. Superintendent Not exceeding rupees ten lakh
2. Deputy/ Assistant Commissioner Above ten lakh but not exceeding rupees fifty lakh
3. Additional/ Joint Commissioner Above fifty lakh but not exceeding rupees two crore
4. Commissioner Without limit i.e. cases exceeding rupees two crores

 Cases involving taxability, classification, valuation and extended period of limitation shall be kept out of the purview of adjudication by Superintendents. Such cases, upto rupees 10 lakhs, shall also be adjudicated by the Deputy Commissioner/ Assistant Commissioner in addition to the cases exceeding rupees 10 lakhs but not exceeding rupees 50 lakh.

  • Cases of refund (including rebate), shall be adjudicated by the Deputy Commissioner/ Assistant Commissioner without any monetary lim
  • In case different show cause notices have been issued on the same issue answerable to different adjudicating authorities, Show Cause Notices involving the same issue shall be adjudicated by the adjudicating authority competent to decide the case involving the highest amount of duty.
  • Every adjudicating authority of Central Excise and Service Tax in the field shall endeavour to adjudicate 100 cases in a yea
  • In all cases where the personal hearing has been completed, orders will be passed by the adjudicating authority before which the hearing has been held. Such orders should normally be issued within a month of the date of completion of the personal hearing.
  • Cases which have been remanded back for de novo adjudication shall be decided by an authority of the rank which passed the said remanded order.
  • The Chief Commissioners concerned are directed to ensure that once the Show Cause Notices pending for adjudication are re-distributed and re-asssigned, the pending cases are to be disposed byMarch 31, 2017.

Read more at: http://www.cbec.gov.in/resources//htdocs-cbec/excise/cx-circulars/cx-circulars-2016/circ1049-2016cx-revised.pdf

  • Notification: Customs:

Tariff  Rate of Duty on Butter, Ghee and butter oil to Continue

The Central Board of Excise and Customs Vide Notification No. 53/2016-Customs dated September 29, 2016 has amended Notification No. 12/2012-Customs dated March 17, 2012 dealing with effective rate of duty on import of goods thereby substitution of “31st day of March, 2017” for the figures, letters and words “30th September, 2016”, in clause (k) in proviso after Table.

Thus, the tariff rate of 40% on Butter, ghee and butter oil instead of the effective rate of 30% will be applicable till March 31, 2017.

 Read more at: http://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2016/cs-tarr2016/cs53-2016.pdf

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