Date 11-Mar-2008 Issuing Authority Service Tax
Circular Number 99/2008 Authority Type Circular
Subject Amendment to Circular No. 97/8/2007-ST dated the 23rd August, 2007

Circular No.99/2/2008-ST


F. No. 137/51/2008 – CX.4

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

New Delhi, the 11th March, 2008


Chief Commissioners of Central Excise (All)

Directors General (All)

Commissioners of Service Tax (All)

Commissioners of Central Excise (All)


Sir / Madam,


Sub: Amendment to Circular No. 97/8/2007-ST dated the 23rd August, 2007 – Power of adjudication of Central Excise Officers- instructions reg.


           The undersigned is directed to refer to para 12.2 of the Circular No. 97/8/2007-ST dated the 23rd August, 2007, which prescribes monetary limits of Central Excise Officers at various levels for adjudicating of cases under section 83A of the Finance Act, 1994, for adjudging a penalty under the provisions of the said Act or the rules made there under.


2.      In this regard, it has been brought to the notice of the Board that in many Commissionerates, there is no officer of the rank of the Additional Commissioner posted.  This is leading to delay in adjudication of cases falling under the monetary limit prescribed for Additional Commissioners.  The matter has been examined by the Board.  It has been decided to enhance the monetary limit of adjudication of cases by Joint Commissioners equal to that of Additional Commissioners.   Accordingly, S.No.(2) of Table below para 12.2 of the said circular stand amended as follows:


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