Jurisdiction and Power of Adjudication

Government of Pakistan Revenue Division Central Board of Revenue ********** Islamabad, the 8th November,2004 NOTIFICATION (CENTRAL EXCISE) S.R.O. 908 (I)/2004.- In exercise of the powers conferred by sub- section (2) of section 33 of the Central Excises Act, 1944 (I of 1944), the Central Board of Revenue is pleased to revise the jurisdiction and adjudication powers specified in column (2) of different Central Excise Officers specified in column(1) of table which shall be as follows:- TABLE CENTRAL EXCISE OFFICER (1) | JURISDICTION AND POWER OF ADJUDICATION (2) (i) | Collector | Cases involving evasion of central excise duty (principal amount) or erroneous refund of central excise duty, without limit. (ii) | Additional Collector | Cases involving evasion of central excise duty (principal amount) or erroneous refund of central excise duty provided the amount of duty involved does not exceed twenty five million rupees. (iii) | Deputy Collector | (a) Cases involving evasion of central excise duty (principal amount) or erroneous refund of central excise duty provided the amount of duty involved does not exceed five million rupees. (b) All cases of contravention of Act or rules where no evasion of duty is involved. {F.No.1(23)S/Adj/2004} (AZIZUDDIN AHMAD) SECRETARY(LEGAL)