Circular No. 373/06/98-CX
dated 20/1/98
 
[F.No. 208/23/97-C.X.6]
 
Government of India
Ministry of Finance
Department of Revenue, New Delhi
 

    Subject:    Powers to issue Show cause Notices to the officers of the Directorate General of Anti-Evasion-regarding.

        I am directed to say that the Board has decided that in respect of cases investigated by the Directorate General of Anti-Evasion, the show-cause notices will henceforth be issued by such officers of the said directorate General as specified below:-
 
 
Rank of the Officer (s) of DGAE
Rank of the Officer (s)
competent to issue
competent
show-cause notice
to adjudicate

1) 
 		 Director General / Addl. Director General 
 		 Commissioner 
 
2) 
 		 Deputy Director 
 		 Addl./ Deputy Commissioner 
 
3) Asstt. Director Assistant Commissioner

2.    For the purpose of clarification it is mentioned that the competency to adjudicate a case is case is already defined in Board's Circular No. 299/15/97-CX dated 27.2.97 as modified by Circular No. 348/44/97-CX dated 13.8.97 and  Circular No. 362/78/97-CX dated 9.12.97. In respect of the cases investigated by the Commissionerates, the show-cause notices will continue to be issued by the officers specified in the Circular No. 299/15/97-CX, ibid, as modified.

3.    Receipt of this Circular may please be acknowledged.

4.    Trade and field formations may be suitable informed.

Sd/-
(P.K. Sinha)
Under Secretary (CX.6)