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Circular No.762/78/2003-CX
11th November, 2003

F.No. 208/27/2003-CX.6(Pt.)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

Subject : Adjudication of cases remanded by the Appellate Authorities for denovo adjudication  – regarding.

            I am directed to refer to Board’s Circular No.752/78/2003-CX dated 1st October, 2003.  Clarification has been sought with regard to the cases that have been remanded by the appellate authorities for denovo adjudications.  The issue is as to which level of officers would   adjudicate such cases remanded back for de novo adjudication, whether an officer of the rank of one who originally adjudicated the cases or the one as per the revised monetary limit contained in the circular referred to.  For instance, if a case originally adjudicated by Commissioner for the purpose of denovo adjudication falls within the competence of Additional Commissioner, whether such a case will now required to be adjudicated by Commissioner or by Additional Commissioner. 

2.         The matter has been examined by the Board. It is hereby clarified that:  

i)       For cases where the appellate authority remand the case with the direction mentioning specifically the level of officer who has to adjudicate the case, then those cases should be adjudicated by the level of officer specified in the said appellate order and the revised level of monetary limit of adjudication is not applicable for those cases; and

ii)      for cases where the appellate authority remand the case for denovo adjudication without specifically mentioning the level of officer who has to adjudicate the case, then those cases should be adjudicated by the proper officer as per the revised monetary limit prescribed vide Circular No.752/78/2003-CX dated the 1st October, 2003.  

3.        The field formations may suitably be informed.

4.         Receipt of this Circular may please be acknowledged.

5.         Hindi version will follow.

Neerav Kumar Mallick
Under Secretary to the Government of India