Summary: The Central Board of Indirect Taxes and Customs (CBIC), through Order No. 01/2026-Central Excise dated 5 October 2026, has partially modified Order No. 04/2025 dated 28 April 2025 concerning the assignment of appeals relating to pre-GST matters. The order is issued under the Central Excise Rules, 2017, the Service Tax Rules, 1994 and the relevant provisions of section 174 of the Central Goods and Services Tax Act, 2017, read with Notification No. 01/2025-Central Excise (NT) dated 23 January 2025. It covers appeals filed on or after 1 July 2017 under section 35 of the Central Excise Act, 1944 or section 85 of the Finance Act, 1994. The order assigns the appeals identified in columns (2), (3) and (4) of the accompanying Annexure to the Central Excise Officers specified in column (5). The designated officers are entrusted with the responsibility of passing Orders-in-Appeal under the applicable provisions of the Central Excise Act, 1944 or the Finance Act, 1994. The order is signed by Rajesh Kumar Meena, Under Secretary to the Government of India. Copies have been forwarded to the Chief Commissioner, CGST & C.Ex., Kolkata Zone, for information and for informing the concerned appellants, and to the Joint Secretary (Review), Central Board of Customs & Indirect Taxes. The assignment framework follows the earlier CBIC orders dealing with appeals filed after 1 July 2017 concerning matters predating the implementation of GST.
F.No. CBIC-240137/1/2025-SERVICE TAX SECTION-CBEC
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
CX & ST Wing
Order No. 01 /2026-Central Excise | Dated: 5 Oct 2026
In exercise of the powers conferred by rule 3 of the Central Excise Rules, 2017 and rule 3 of the Service Tax Rules, 1994 and clause (e) of sub-section (2) of the Section 174 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with Notification No. 01/2025-Central Excise (NT) dated the 23d January, 2025, in respect of things done or omitted to be done before the coming into force of Central Goods and Services Tax Act, 2017, the Central Board of Indirect Taxes and Customs, in partial modification of the Order No. 04/2025 dated 28th April, 2025, hereby assigns the appeals filed on or after the 01st July, 2017, under section 35 of the Central Excise Act, 1944 (1 of 1944), or section 85 of the Finance Act, 1994 (32 of 1994), as the case may be, the details of which are indicated in columns (2), (3) & (4) of the Table in the Annexure to this order, to the Central Excise Officer whose particulars are indicated in column (5) of the said Table, for the purpose of passing Orders-in-Appeal under section 35 of the Central Excise Act, 1944 or section 85 of the Finance Act, 1994, as the case may be.
Encl.: Annexure
(Rajesh Kumar Meena)
Under Secretary to Govt. of India
Copy to:
1. The Chief Commissioner, CGST & C.Ex., Kolkata Zone for information. The appellants may be informed accordingly.
2. Joint Secretary (Review), Central Board of Customs & Indirect Taxes.
(Rajesh Kumar Meena)
Under Secretary to Govt. of India
