Amendment in the power of Central Excise Officer for the purposes of adjudging a penalty under Chapter V, Section 83A of the Finance Act 1994.

As per Section 83A (Power of adjudication), Where under this Chapter or the rules made there under any person is liable to a penalty, such penalty may be adjudged by the Central Excise Officer conferred with such power as the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), may, by notification in the Official Gazette, specify.

Earlier the same powers of Central excise officer are notified by notification No.30/2005, Dated 10 August 2005.

By Notification No. 44/2016, dated 28^th September 2016, CBEC amend the earlier notification no.30/2015.

Now the powers of Central Excise officer under section 83A of the Finance Act 1994 are as under:

S.N	Rank of the Central Excise Officer	Amount of service tax or CENVAT credit specified in a notice issued under the Finance Act 1994.
(1)	Superintendent	Not exceeding rupees ten lakh (excluding the cases relating to taxability of services or valuation of services and cases involving extended period of limitation).
(2)	Assistant Commissioner Or Deputy Commissioner	Not exceeding rupees fifty lakh (except cases where Superintendents are empowered to adjudicate).
(3)	Joint Commissioner or Additional Commissioner	Rupees fifty lakh and above but not exceeding rupees two crore.
(5)	Commissioner	Without limit."

Earlier the same powers of central excise officer were as under:

S.N	Rank of the Central Excise Officer	Amount of service tax or CENVAT credit specified in a notice issued under the Finance Act 1994.
(1)	Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise	Not exceeding Rs. 5 lakhs
(2)	Joint Commissioner of Central Excise	Above Rs. 5 lakhs but not exceeding Rs. 20 lakhs
(3)	Additional Commissioner of Central Excise	Above Rs. 20 lakhs but not exceeding Rs. 50 lakhs
(4)	Commissioner	Without limit."