Adjudication of penalty [Section 83A] :
Where any person is liable to a penalty, such penalty may be adjudged by the Central Excise Officer conferred with such power under a notification issued by Central Board of Excise and Customs.
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) | Superintendent of Central Excise | Up to Rs 1,00,000 (excluding the cases relating to taxability of services or valuation of services and cases involving extended period of limitation) |
(2) | Assistant/Deputy Commissioner of Central Excise | Up to Rs 5,00,000 (except cases where Superintendents are empowered to adjudicate) |
(3) | Joint Commissioner of Central Excise | Rs 5,00,000 to Rs 50,00,000 |
(4) | Additional Commissioner of Central Excise | Rs 20,00,000 to Rs 50,00,000 |
However, these provisions shall not apply where a decision or order passed under Chapter V of the Finance Act, 1994 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.