Power of Adjudication

Central Board of Excise & Customs vide circular no. 130/12/2010-ST dated 20^th September 2010 confer the power of adjudication (under section 73 & 83A of the Finance Act, 1994) on Superintendent of Central Excise for cases involving service tax upto Rs. 1 Lakh in a show cause notice, except in respect of issues relating to taxability and valuation of services and cases involving extended period.

The revised limits are as follows:

Sr. No.	Central Excise Officer	Amount of service tax or CENVAT credit specified in a notice for the purpose of adjudication under Section 73 & 83A
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.