In order to streamline dispute resolution process the revenue department on Thursday fixed monetary limits for officials with regard to central excise and service tax cases.
Under the revised norms for adjudication of show cause notice an officer of level of Superintendent can deal with cases involving quot;dutytaxcredit demand for central excise and service taxquot; up to Rs.10 lakh.
quot;…henceforth powers of adjudication both in Central Excise and Service Tax shall be exercised based on the monetary limit of the dutytaxcredit involvedquot; the CBEC said in a bid to allow greater flexibility in allocation of cases amongst adjudicating authorities.
As per the Central Board of Excise and Customs CBEC the limit for DeputyAssistant Commissioner has been fixed at Rs.10-Rs.50 lakh and for AdditionalJoint Commissioner it is between Rs.50 lakh and Rs.2 crore.
Cases involving more than Rs.2 crore falls with Commissioner level officers.
CBEC said cases involving taxability classification valuation and extended period of limitation would be kept out of the purview of adjudication by Superintendents.
It further said that an immediate exercise should be undertaken by the field formations to take stock of the present pendency redistribute them for adjudication and transfer the relevant files and records to respective adjudicating authorities.
quot;The exercise of transfer of case of records should be completed within a month…and the recast figures should be reflected in the subsequent monthly performance reportquot; it said.