Federal Excise Act, 2005

Chapter-V

POWERS, ADJUDICATION AND APPEALS

Federal Excise Act, 2005 Chapter-V POWERS, ADJUDICATION AND APPEALS From: 2024-09-01 - To: 0000-00-00 1[31 ***] _____________________________________________________________________ 1-Section 31 omitted by the Finance Act, 2010 (XVI of 2010). (Assented on: 30th June, 2010), w.e.f. 5th June, 2010. Earlier this amendment was made by the Finance (Amendment) Ordinance, 2010 (III of 2010), (Promulgated on: 6th February, 2010) the Finance (Amendment) Ordinance, 2009 (XXII of 2009), (Promulgated on: 28th October, 2009). At the time of omission Section 31 was as under:- “31. Power of adjudication.- The adjudication powers of different Federal Excise Officers shall be as follows:- (i) Additional Collector Cases involving evasion of excise duty (principal amount) or erroneous refund of excise duty, without limit. (ii) Deputy Collector Cases involving evasion of excise duty (principal amount) or erroneous refund of excise duty provided the amount of duty involved is not less than one million rupees but does not exceed two million five hundred thousand rupees. (iii) Assistant Collector Cases involving evasion of excise duty (principal amount) or erroneous refund of excise duty provided the amount of duty involved is not less than ten thousand rupees but does not exceed one million rupees. (iv) Superintendent or Principal Appraiser Cases involving evasion of excise duty (principal amount) or erroneous refund of excise duty provided the amount of duty involved does not exceed ten thousand rupees: Provided that all cases of contravention of Act or rules where no evasion of duty is involved shall be adjudicated by the Deputy Collector of the respective Collectorate of federal Excise. (2) The Board may, by notification in the official Gazette, vary the jurisdiction and powers of any federal Excise Officer or a class of Federal Excise Officers. (3) A federal Excise Officer invested with the powers to adjudicate shall decide the case within…