It has been brought to the notice of the Board that there are number of show cause notices on the same issue within a Commissionerate which can be decided by different adjudicating officers at different levels on the basis of monetary limit specified in the Board's Circular No. 299/ 15/97-CX dated 27.2.97 as modified by Circular No. 328/44/97-CX dated 13.8.97, thus leading to possibility of conflicting decisions.

2.    The matter has been examined by the Board.

3.    It has been decided that where simultaneously different cases of the same notice(s) involving the same issue are due to be adjudicated in a Commissionerate, all such cases will be adjudicated by an officer competent to decide the cases where duty involved in to the highest amount.

4.    Receipt of this Circular may please be acknowledged.

5.    The trade and field formations may be suitable informed.