Re-assignment of appeals pending in Bengaluru Zone in partial modification of Order No. 06/2025 dated 28.11.2025- exercise
Summary: The Central Board of Indirect Taxes and Customs (CBIC), through Order No. 02/2026 dated 6 November 2026, has assigned specified Central Excise and Service Tax appeals to designated Central Excise Officers for passing Orders-in-Appeal. The order applies to 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, concerning matters arising before the implementation of the Goods and Services Tax regime. The order operates within the statutory framework of Section 174(2)(e) of the Central Goods and Services Tax Act, 2017, which preserves specified proceedings and remedies under the earlier indirect tax laws. The reassignment has been made in exercise of powers under Rule 3 of the Central Excise Rules, 2017 and Rule 3 of the Service Tax Rules, 1994, read with Notification No. 01/2025-Central Excise (N.T.) dated 23 January 2025. It partially modifies CBIC Order No. 06/2025 dated 28 November 2025. The appeals covered are identified in columns (2), (3) and (4) of the Annexure, while column (5) specifies the Central Excise Officer authorised to dispose of each appeal. The order does not itself decide the merits of the underlying disputes but allocates appellate adjudication responsibilities. The Chief Commissioner, CGST and Central Excise, Bengaluru Zone, has been instructed to inform the concerned appellants. The Annexure is essential for identifying the individual appeals and their assigned appellate authorities.
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. 02/2026 | Dated: 06 November 2026
In exercise of the powers conferred by rule 3 of the Central Excise Rules, 2017, 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 23rd 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. 06/2025 dated 28th November, 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., Bengaluru 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
