Please refer to Adjudication powers given to various Central Excise Officers vide Circular No. 752/68/2003-CX dated 01.10.03 as amended from time to time, which is as follows:
|
CENTRAL EXCISE OFFICER |
ADJUDICATION POWER |
|
Commissioner |
Adjudication powers without any limit of amount of duty involved |
|
Addl/Joint Commissioner |
Adjudication power for the cases where the amount of the duty involved is above Rs.5 Lakhs and up to Rs.50 lakhs. |
|
Deputy/Assistant Commissioner |
Adjudication powers of the Deputy/Assistant Commissioner are for the cases where the amount of duty involved upto Rs.5 lakhs. However all valuation and classification cases are decided by Deputy/Assistant Commissioner irrespective of the amount of duty involved. (except the cases where Superintendents are empowered to adjudicate). |
|
Superintendent |
Upto Rs. 1 Lakh (excluding cases involving determination of rate of duty or valuation and cases involving extended period of limitation) |
Para 4A was inserted in the above Circular vide another Circular No. 922/12/ 2010-CX dated 18.05.2010. The same is produced below:
“4A Regarding the power of adjudication of cases given to Superintendents, the following aspects are clarified:
II. They would not be eligible to decide cases which involve excisability of a product, classification, eligibility of exemption, valuation and cases involving suppression of facts, fraud etc.”
Which Central Excise officer is having adjudication power in respect of eligibility of exemption?
With reference to above, can we file a request for personal hearing, directly to Commissioner of Central Excise, on the matter of eligibility of an exemption, where such exemption has been denied by the office of Assistant Commissioner through an official correspondence letter (not order)? If yes, under what provisions?
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