Central Government vide Notification No. 44/2016-Service Tax, Dated: September 28, 2016 has amended the adjudication power of officers. The revised limits are as under:

S. No.	Rank of the Central Excise Officer	Amount of service tax of CENVAT credit specified in a notice issued under the Finance Act 1994. w.e.f. 28th September 2016	Amount of service tax of CENVAT credit specified in a notice issued under the Finance Act 1994. Prior to 28th September 2016
(1)	Superintendent	Not exceeding Rs. 10 lakhs (excluding the cases relating to taxability of services or valuation of services and cases involving extended period of limitation).	Not exceeding Rs. 1 lakh (excluding the cases relating to taxability of services or valuation of services and cases involving extended period of limitation.)
(2)	Assistant Commissioner or Deputy Commissioner	Not exceeding Rs. 50 lakhs (except cases where Superintendents are empowered to adjudicate).	Not exceeding Rs. 5 lakhs (except cases where Superintendents are empowered to adjudicate.)
(3)	Joint Commissioner or Additional Commissioner	Rs. 50 lakhs and above but not exceeding Rs. 2 crores.	Above Rs. 5 lakhs but not exceeding Rs. 50 lakhs (JC) & Above Rs. 20 lakhs but not exceeding Rs. 50 Lakhs (AC)
(5)	Commissioner	Without limit.”	Without limit.”

[Notification No. 44/2016-Service Tax, Dated: September 28, 2016]