Adjudication of penalty [Section 83A] :

Where any person is liable to a penalty, such penalty may be adjudged by the Central Excise Officer conferred with such power under a notification issued by Central Board of Excise and Customs.

Sr. No.	Central Excise Officer	Amount of service tax or CENVAT credit specified in a notice for the purpose of adjudication under section 83A
(1)	Superintendent of Central Excise	Up to Rs 1,00,000 (excluding the cases relating to taxability of services or valuation of services and cases involving extended period of limitation)
(2)	Assistant/Deputy Commissioner of Central Excise	Up to Rs 5,00,000 (except cases where Superintendents are empowered to adjudicate)
(3)	Joint Commissioner of Central Excise	Rs 5,00,000 to Rs 50,00,000
(4)	Additional Commissioner of Central Excise	Rs 20,00,000 to Rs 50,00,000

However, these provisions shall not apply where a decision or order passed under Chapter V of the Finance Act, 1994 or the rules made thereunder has been referred back to any authority which passed such decision or order, with such directions, for a fresh adjudication or decision, as the case may be.