Who are competent officers for adjudication?
The Central Board of Excise and Customs has issued notification no. 30/2005-ST dated 10th August, 2005, as amended by Not.No. 16/2008, dated 11.03.2008, specifying power of adjudication of cases under section 83A of the Finance Act, 1994 which is as follows:
| Central Excise Officer | Amount of service tax or CENVAT credit specified in a notice for the purpose of adjudication under section 83A |
| Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise | Not exceeding Rs. 5 Lacs |
| Joint Commissioner of Central Excise | Rs. 5 Lacs to Rs. 50 Lacs |
| Additional Commissioner of Central Excise | Rs. 20 Lacs to Rs. 50 Lacs |
| Commissioner of Central Excise | Without Limit |
The monetary limits for the purpose of adjudication [determination of tax] under section 73 are as specified in the Table below (Based on C.B.E.C. Circular No. 97/8/2007-S.T., dated 23.08.2007).
| Central Excise Officer | Amount of service tax or CENVAT credit specified in a notice for the purpose of adjudication |
| Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise | Not exceeding Rs. 5 Lacs |
| Joint Commissioner of Central Excise | Rs. 5 Lacs to Rs. 50 Lacs |
| Additional Commissioner of Central Excise | Rs. 20 Lacs to Rs. 50 Lacs |
| Commissioner of Central Excise | Without Limit |
