1. Introduction:
In this article for convenience of the readers, text of relevant Circulars, Instructions and notification issued by CBEC on subject matter of filing of Appeal before CESTAT has been given. Further, for reviewing of the orders passed by the Commissioner (appeals), Principal Commissioner/Commissioner of Customs/Central Excise/Service, ADG (Adjudication), DRI/DGCEI, in the law, there is a concept of constitution of the Committees of Commissioners and Committees of Chief Commissioners.
The CBEC has issued several orders constituting such committees under Customs/ Central Excise and Service tax laws. Text of the Orders issued by the CBEC constituting the Committee of Chief Commissioners and Committee of Commissioners have also been incorporated in this book.
2. Relevant Circulars /Instructions/Office Orders/notifications at a Glance.
Summary of the important legal provisions relating to filing appeals before CESTAT are given in the Table-1 below:-
Table-I
|
Sr. No. |
Circular/Instruction/Office Order / Notification No and date |
Subject |
| 1 | Circular No. 935/25/2010-CX, dated 21.09.2010 | Measures to streamline the processing of departmental litigation before the Courts and Tribunal |
| 2 | Instruction F. No. 390/ Misc./100/2010- JC, dated 22.09.2011 | Filing of appeal in the wrong forum in matters relating to valuation or determination of rate of duty |
| 3 | Instruction F. No. 390/Review/2/2012-JC, dated 23.11.2012 | Observations regarding effective functioning of Review Committee of Commissioners |
| 4 | Instruction F. No. 275/30/2014-CX.8A, dated 03.04.2014 | Improving the departmental representation in High Court & CESTAT |
| 5 | Instruction F.No.390/Misc./67/2014-JC, dated 18.12.2015 | Withdrawal of cases pending before HC/CESTAT on the basis of earlier Supreme Court’s decision on the identical matters. |
| 6 | Instruction F. No.390/CESTAT/69/2014- JC, dated 22.12.2015 | Imposition of cost by CESTAT on grounds of quality of adjudication order. |
| 7 | Instruction issued vide the Member (L & J) letter F.No.1080/09/DLA/MISC/15/757, dated 21.12.2015 | Action Plan to Reduce Litigations |
| 8 | Instruction F. No. 390/Misc./69/2015-JC, dated 15.12.2015 | Authorizing officers of the Zone to Appear before CESTAT Bench. |
|
Constitution of the Committee of Principal Chief /Chief Commissioners |
||
| 10 | Office Order No.1/2014, dated 28.08.2014 as amended vide | Constitution of Review Committee of Chief Commissioners/ Commissioners |
| 11 | Office Order No. 2/2014-CE, dated 15.10.2014 | Jurisdictions of Committee of two Chief Commissioners in Central Excise matters |
| 12 | Office Order No. 3/2014-Cus, dated 15.10.2014 read with corrigendum issued vide Office Order 10 dated 12.11.2014 | Jurisdictions of Committee of two Chief Commissioners in Customs matters |
| 13 | Office Order No. 4/2014-ST, dated 15.10.2014 read with corrigendum issued vide Office Order 10 dated 12.11.2014. | Jurisdictions of Committee of two Chief Commissioners in Service Tax matters |
|
Constitution of the Committee of Principal Commissioners/Commissioners |
||
| 14 | Office Order No. 5/2014-CE, dated 22.10.2014 read with corrigendum issued vide Office Order 10, dated 12.11.2014 | Jurisdictions of Committee of two Commissioners in Central Excise matters |
| 15 | Office Order No. 6/2014-ST dated 22.10.2014 read with corrigendum issued vide Office Order 10, dated 12.11.2014 | Jurisdictions of Committee of two Commissioners in Service Tax matters |
| 16 | Office Order No. 7/2014-Cus & 8/2014 dated 22.10.2014 read with corrigendum issued vide Office Order 10 dated 12.11.2014 | Jurisdictions of Committee of two Commissioners in Customs matters |
| 17 | Office Order No. 09/2014, dated 29.10.2014 | Powers to Chief Commissioners to assign the charge of a Commissionerate to another Commissioner within his Zone for limited purpose of review. |
| 18 | Office Order No. 14/2015, dated 30.09.2015 | Provides mechanism in cases when the Principal Commissioners as members of the Committees cannot review their own orders passed in the capacity of Pr. Commissioners. |
| 19 | Office Order No. 24/2015, dated 17.12.2015 | Review Committee of Commissioners of Central Excise, Service Tax and Customs: link officer arrangement to also apply for the purpose of Committee of
Commissioners for reviewing order passed by |
|
Delegation of powers to the Chief Commissioners/Principal Commissioners for the purpose of review |
||
| 20 | Notification No. 19/2015-Central Excise (N.T.) Dated 18.09.2015 | These notifications invest powers of review in the
Principal Commissioners who have been given additional charge of a Chief Commissioner vide Office Order No. 126/2015, dated 20.08.2015 |
| 21 | Notification No. 94/2015-Customs (N.T.) Dated 18.09.2015 | |
| 22 | Notification No. 18/2015-Service Tax Dated 18.09.2015 | |
3. Text of Relevant CBEC Circulars /Instructions
3.1 CBEC Circular No. 935/25/2010-CX, dated 21.09.2010
Sub:- Measures to streamline the processing of departmental litigation before the Courts and Tribunal – reg.
It has been the constant endeavour of the Board to streamline the procedures relating to processing of departmental litigation before the Supreme Court, High Courts and CESTAT. Several circulars/ instructions have been issued by the Board, in the past, in this regard prescribing the procedure to be followed and precautions to be taken by the field formations. However, it has been observed that more than 50% of the proposals received by the Board suffer from infirmities including delays beyond limitation period. It has to be appreciated that the Courts take serious note of such procedural infirmities and considerable effort, resource and time go into rectifying them. Further, Courts do not condone delays unless there is adequate justification for the same. The Board has taken a serious note of the matter and it has been decided to fasten accountability wherever SLP/Civil Appeal Proposal is received by the Board without observance of due procedure or with infirmities or later than the prescribed time frame. The field formations are therefore directed to scrupulously follow the instructions contained in this circular. Needless to say that any deviation, without plausible explanation, would be viewed seriously.
2. Delay in receipt of proposals in the Board’s office:
2.1 One major cause of concern is delay in receipt of proposals in the Board’s office. The reason often cited in most of such cases is either non-receipt or delay in receipt of the CESTAT and High Court orders by the Commissionerates. Such delays are avoidable if proper initiatives are taken at local level. Accordingly, the Board desires that following steps be taken on priority,-
(i) Zonal Chief Commissioners to issue necessary instruction and to ensure that an institutional mechanism is put in place for receipt of copy of order and other communications from the CDR or Jt. CDR, in respect of CESTAT cases.
(ii) Zonal Chief Commissioner having nodal Commissionerate, assigned coordination work relating to High Court, will ensure putting in place a proper institutional mechanism for timely dissemination of certified copy of High Court’s order to respective Commissionerates. The Legal Cell in the Commissionerates will also develop a system for timely receipt of High Court’s orders.
(iii) As certified copy of order is essential for filing Special Leave Petition under Article 136 of the Constitution, the Departmental Counsel may be advised to invariably file an application for obtaining a certified copy on the date of pronouncement of the High Court order or on the following day to avoid delay on this count. Where Government Counsel does not apply for certified copy in the prescribed time-period, his or her fees are required to be subjected to deduction. Repeated instances by a particular counsel may be taken note of while assessing the performance of the counsel in the periodical review exercise.
2.2 It has also been observed that some of the Commissionerates are getting draft SLP prepared at their end and sending the same to the Board along with their proposal. While such effort indicates sincerity for defending cases, it has to be realized that drafting such SLP/CA not only contributes to unnecessary delay but is also a futile exercise as the Central Agency Section of the Ministry of Law does not accept such drafted SLPs / CAs. Central Agency invariably gets the SLP drafted from Drafting Counsels. Therefore this practice of sending draft SLP/CA should be strictly discontinued with henceforth.
2.3. Similarly, the Commissionerates need not take the legal opinion from the Standing Counsels in respect of the High Court’s orders for forwarding proposal to file appeal as the SLPs against the High Court’s orders are filed by the Board only after obtaining the legal opinion from the Ministry of Law & Justice and Ld. Law officers of the Government of India.
2.4. The CA proposals should be sent so as to be received in the Boards office within fifteen days from the receipt of the Order of the Tribunal and SLP proposal are received within twenty days from the date of the order of the High Court. The proposal against the High court’s order shall be initiated on the strength of the copy of the order circulated by the Court on its own motion or copy downloaded from the website of the Court i.e www.indiancourts.nic.in or www.courtnic.nic.in without waiting for the certified copy of the order. The certified copy of the order may be sent separately thereafter. It may be noted that in case of CA the period of limitation of 60 days begins from the date of receipt of order. However in case of SLP period of limitation of 90 days begins from the date of order of the High Court.
2.5. All proposals must be sent by the field formations within the prescribed time limits. In case of delay, detailed justification should be furnished and corrective action should be initiated immediately, so that such delays do not occur in future. Delays on flimsy grounds would be viewed seriously.
3. Quality of proposals:
3.1 Quality of proposals sent by Commissionerates is extremely important for preparation of Civil Appeal /SLP. However, it has been observed that proposal lack quality in so far as content is concerned. Therefore, in order to improve the quality of proposals it has been decided to take the following measures,-
(i) All CA and SLP proposals would henceforth be approved by the Jurisdictional Chief Commissioner. While forwarding the proposal a mention must be made in the covering letter to this effect.
(ii) All such orders which are against revenue but found acceptable by the Commissioner will be put up to the jurisdictional Chief Commissioner for his concurrence.
(iii) The office of the Chief / Joint Chief Departmental Representative will also examine carefully every judgment which is against revenue and forward their opinion to the concerned Commissionerate if it is felt that an appeal is merited in the matter. The Commissioners, however, need not wait for such comments and the same can be sent even after sending the proposal to the Board, in continuation of the earlier letter forwarding the proposal. The Board, vide its letter F. No. 390/Misc/411/07- JC dated 6th February 2008 had laid down the elaborate mechanism for examination of orders in the CDR/Jt CDR office.
(iv) To ensure in-depth analysis and for preparation of comprehensive proposals the Commissioner shall ensure that legal journals such as ELT, RLT etc and software or online services such as Jurix, Manupatra, SCC Online, EXCUS, Lawcrux, Taxindiaonline etc. and reference books, law lexicons are available to the sections/officers dealing with SLP/CA. The Chief Commissioners should ensure availability of such books and online journals in the Commissionerates.
4. Documentation required with proposals:
4.1 Another significant aspect that has been found lacking in the proposals is documentation. Often complete sets of documents are either not enclosed or not found legible. The List of documents that are required to be enclosed in SLP/CA proposals is enumerated in Annexure-I. The following measures shall be taken in this context,-
(i) With every proposal a certificate signed by Commissioner would be enclosed certifying that all relevant documents have been enclosed and that all documents are legible. In case any document is not furnished in the original proposal, the reason thereof would be furnished and such documents shall be furnished as soon as possible.
(ii) The technical literature, court orders, judgments, copies of written submissions as well as material including technical literature which had been furnished to the Tribunal by the assessee at the time of oral submissions may be required for preparation of appeal proposal by the Department. The Joint Chief Departmental Representatives shall ensure that the documents stated above are preserved and sent to the Commissioner concerned immediately after the pronouncement of the order so that the said documents can be made a part of the Paper Book in case it is decided to agitate the matter before the Supreme Court. In case the documents have not been received by the Commissioner at the time of sending the CA proposal to the Board, the same should be procured by the Commissioners from DR’s office and send to the Board as soon as possible.
5. Other measures to improve the processing of litigations:
5.1 Grading of cases pending before the Courts is very important for effective monitoring by supervisory officers and, therefore, the Chief Commissioners are advised to devise an appropriate mechanism to prioritize important cases and classify them in various categories such as cases involving challenge of constitutional validity of provisions of Act / Rules / Notifications/ Circulars as Grade – I cases involving revenue of more than 1 crore as Grade – II cases and so on.
5.2 The Directorate of Legal Affairs has been providing assistance and liaising between the field officers and the Central Agency Section of the Law Ministry including the Law Officers and Counsels. It has been felt that field formations are not fully aware of functioning of the Directorate of Legal Affairs, even though it is discharging important functions. Therefore, details of its functioning and its role in dissemination of information, revenue’s response in parties’ appeals and curing of defects of Revenue appeals is placed (Annexure VI).
5.3 Directorate of Legal Affairs has taken several initiatives to make the details of ongoing cases in various courts available on the Internet. Considerable progress has been made towards the dissemination of information about various lists on the Court’s as well as CBEC websites. A brief on the measures adopted for facilitating monitoring of the cases is enclosed as Annexure VII. Most of the information related to listing of cases is available on the CBEC web site as well as on www.courtnic.nic.in . Officers in the field are expected to monitor cases pertaining to their Commissionerates with the help of the information available on these sites. The field officers can now find online the stage of the case, come forward to assist in proper representation of the case and provide timely response in the event of queries made.
5.4 The Directorate of Legal Affairs will also compile and circulate a list of cases where appeals/ review petitions are not pursued in Supreme Court where amounts are very low or where appeals are dismissed only on grounds of delay or amount being small. Similar database may be maintained at Commissionerate level in respect of orders of High Court / CESTAT /Commissioner (Appeals) accepted on account of limitation or low amount.
6. Dissemination of information regarding cases which are in favour of revenue: In the event it is observed that pro-revenue decisions have not been published / uploaded in the publications or web-sites like ELT/ STR / RLT / www.taxindiaonline.com , copies may be sent for publication in these journals/ website.
7. Committee on Disputes (COD) matters
7.1 In matters of COD, the instructions issued by the Cabinet Secretariat have been circulated by the Board from time to time. However, it is seen that delayed proposals, incomplete or illegible documents and pages not having been numbered, are being received and commented upon by the Committee on Disputes. The enclosures should be legible and all the documents should be page numbered for ease of reference. Also, all the relevant orders should be enclosed. Further, it is once again reiterated that proposals having revenue implication of 5 lakhs and below need not be sent for approval by the High Powered Committee.
8. The above instructions in brief enumerate the steps/measures being taken or to be taken to improve the mechanism of litigation. The comprehensive instructions in details are contained in Annexures as per details mentioned in para 9 below. Further these instructions cast certain responsibilities on Chief Commissioners, Commissioners and CDR office. Therefore, to ensure compliance of these instructions, a one time report on the points mentioned in Annexure VIII will be furnished by all Zonal Chief Commissioners and CDR by 31st December 2010.
9. In order to reduce departmental litigation, Board has decided to fix monetary limits below which appeals shall not be filed before the Tribunal and Courts. Separate instruction in this regard is being issued.
10. The details of Annexures:-
| Annexure-I | Instruction as regards litigation before the Supreme Court |
| Annexure- II | Instruction as regards litigation before the High Court |
| Annexure III | Instructions for improving the quality of Departmental Representation before CESTAT |
| Annexure-IV | Instruction as regards action for dissemination of judgments in revenue’s favour |
| Annexure-V | Instructions as regards disputes between Government Department and Central PSUs / other Government Departments |
| Annexure-VI | The functioning of the Directorate of Legal Affairs |
| Annexure-VII | The mechanism of listing of appeals / SLPs as followed by Supreme Court Registry, alertness expected from Commissioners and marking of cases to the Counsels |
| Annexure -VIII | Points on which Zonal Chief Commissioner and CDR will furnish a one time compliance report |
11. The following circulars/instruction on becoming redundant upon issuance of these instructions stand superseded:
12. The following Circulars / letters issued by the Board that find mention in this Circular and its annexures are not being withdrawn.
(i) Letter F. No. 390/Misc/41 1/07- JC dated 6th February 2008
(ii) D.O.F. No.390/Misc/41 1 /07-JC dated 7th January 2008
(iii) Letter F No 390/R/135/2008-JC dated.9.5.08.
(iv) Circular No 27/27/94-CX dated 2.3.94 as modified from time to time.
(v) Circular No 156/67/95-CX dated 17.11.95,
(vi) Circular No.515/11/2000-CX dated 18.2.2000
(vii) Circular No. 578/15/2001 -CX dated 20-06-2001
(viii) Letter F No 390/R/187/2009-JC dated 10.8.2009.
Annexure III
Improving the quality of Departmental Representation before CESTAT
Improving the quality of Departmental representation & upgrading the level thereof before the Tribunal is a priority area and therefore Board had conveyed its decision vide D.O.F. No. 390/Misc/411/07-JC dated 7th January 2008 to the Chief Departmental Representative that the following types of cases shall be taken up by the Joint CDRs before the Tribunal as far as possible:
(i) Cases involving revenue of 3 Crores and more in Central Excise, 1 Crore and more in Customs and 50 lakh and more in Service Tax. For this purpose, total revenue, i.e. aggregate of the amount of duty/tax, penalty and interest (wherever quantified in the order), fine etc. will be the criteria.
(ii) All matters before the Larger Benches. However, in such cases, the Jt. CDRs may take the assistance, if necessary, of the SDR/JDR who represented the Department before the Referral Bench.
(iii) All matters remanded by the Hon’ble Supreme Court or High Courts.
(iv) All cases involving important question of law, cases having recurring revenue implication and cases having all India ramifications.
(v) Any other case, as may be assigned by the CDR.
2. Engagement of Special Counsels in cases involving complexities of law / high revenue stake/ having all India ramifications
A panel of retired officers of the department as Special Counsels was constituted in Aug 2006 (further expanded in 2008) to defend the cases of Revenue with their specialized knowledge in respect of cases involving complexities of law / high revenue stake/ cases involving all India ramifications. The Chief Commissioners may assign the cases to them in accordance with the guidelines laid down in this regard. The Commissioners may take stock of cases of the nature as specified above and recommend to the Chief Commissioner concerned for the engagement of the special counsel out of the said panel. The Chief Departmental Representative may also send his recommendations to the Chief Commissioner concerned for engagement of special counsels, if need be. The Chief Departmental Representative will also provide input to the Chief Commissioners in annual performance review of such special counsels.
3. Briefing the Departmental Representatives / Special Counsels by well conversant officers of the Commissionerate in important matters
Board further reiterates that well conversant officer(s) should be sent by the Commissioners to brief the Departmental Representative / Special Counsels in important matters for effective presentation of the case before the Tribunal. The Chief Departmental Representative / Joint Chief Departmental Representative should bring to the notice of the Chief Commissioners concerned, with a copy to Member (L&J), any instance of failure on the part of the Commissioner to send well conversant officer for briefing whenever it was called for. The CDR/Jt.CDR should undertake a review of the “briefing outcomes” on monthly basis in this regard.
4. Filing of written submissions in important matters:
Board desires that in every important case, a written submission should be filed before the Bench by the DR or the Special Counsel concerned. If such a submission has not been filed for any reason, then a suitable note bringing up the submission in the case file should be placed for review before the JCDR by SDR/JDR and before CDR where JCDR has appeared before the bench.
Annexure IV
Action for dissemination of judgments in revenue’s favour
(a) Every Commissioner will undertake an exercise to sort out important pro-revenue decisions in respect of his jurisdiction and if it is observed that such cases have not been published / uploaded in the ELT/ STR / RLT / www.taxindiaonline.com; send clear, legible and authenticated copy to them for publication in their journals/ website. The letter addressed to these publications along with the enclosures should also be endorsed to the CDR, CESTAT, New Delhi and all the Chief Commissioners for circulation amongst the JCDRs and Commissioners.
(b) Every authorized representative will send to the JCDR in-charge a list of favourable orders received during the month in which he / she had appeared either individually or in association with other DR or special counsel. At the end of the quarter, the JCDR in-charge will consolidate the reports received from all authorized representatives and get it verified whether all important pro-revenue orders have been reported or not. In the event of any such order(s) not being reported, copy of order(s) will be sent to the publications as mentioned above for favour of publishing the same and to JCDRs of other benches for their internal circulation. A copy of the reference will be sent to the CDR, CESTAT who will pursue the matter with the publications.
Note: Only relevant Annexures to the Circular have been incorporated in this e-book. For complete text of the Circular, refer to CBEC website: www.cbec.gov.in
3.2 Instructions F. No. 390/Misc./100/2010-JC, dated 22.09.2011
Subject: Filing of appeal in the wrong forum in matters relating to valuation or determination of rate of duty – Reg.
Reference is invited to Section 35 L(b) of the Central Excise Act,1 944, made applicable to Service Tax vide Section 83 of the Finance Act,1 994 and Section 1 30E(b) of the Customs Act, 1962 which stipulates that appeal shall lie to the Supreme Court against a Tribunal order in a case involving determination of any question having a relation to the rate of duty or value of the goods for the purpose of assessment. Your attention is also invited to Circular No 935/25/2010-CX dated 21.09.2010 regarding Measures to streamline the processing of departmental litigation before the Courts and Tribunals.
2. Annexure I of the said Circular deals with provisions for filing of (a) Civil appeals/SLP against the High Court order before the Supreme Court and (b) Civil Appeal against any Tribunal order. It was mentioned therein that Civil Appeal against the Tribunal order is required to be filed in the Supreme Court in cases relating, among other things, to the determination of any question having a relation to the rate of duty or the value of goods for the purposes of assessment as statutorily prescribed.
3. It has come to the notice of the Board that field formations have filed appeals in the jurisdictional High Courts in matters relating either to determination of rate of duty or value of the goods which ought to have been filed in the Supreme Court. Such appeals get dismissed by the High Courts on the ground of jurisdiction alone, invariably after pending for a long time. Civil Appeals filed in the Supreme Court in such cases have frequently been dismissed on the ground of limitation. It may also be noted that the time period for filing Civil Appeal is 60 days from the date of receipt of the Tribunal order in the Commissionerate.
4. The Commissioners are, therefore, directed to examine the issue involved in the dispute very carefully for deciding the appellate forum. The jurisdictional Chief Commissioners, while giving concurrence to the proposal for filing appeal, are expected to ensure that appeal is being filed in the correct forum in order to avoid needless litigation being pursued in the wrong forum and consequent loss of revenue.
5. The above may be brought to the notice of the field formations under your charge for scrupulous compliance.
3.3 Instruction F.No.390/Review/2/2012-JC, dated 23.11.2012
Sub:- Functioning of Review Committee of Commissioners – Regarding
Your attention is invited to the statutory provisions by which committee of two Commissioners/ Chief Commissioners have been constituted to review the orders passed by the appellate Commissioners/ Commissioners as original adjudicating authority.
2. Several appeals filed by the Department against the orders passed by the Commissioners (Appeal) have been dismissed recently, mostly on some technical ground. The orders passed by various judicial fora have commented on the mechanical and casual manner in which a quasi judicial function is being handled by the Commissioners constituting the committee. This is leading to huge loss of revenue in such cases without even the merits of the case being discussed.
3. The Board has taken serious note of the lapses committed while reviewing orders of the Commissioner (Appeal) by the committee of Commissioners. Scrutiny of several judicial pronouncements on the subject reveals that there are three broad categories of defects noted in such orders which led to the dismissal of Departmental appeals. Defects in issuance of review cum authorization are seen to be a recurrent feature in most of the orders passed by the High Courts and the In some cases appeals have been dismissed on account of absence of review- cum- authorization given by the Committee for filing appeal. This is an incurable legal infirmity and the law does not provide for curing this defect. Several orders have been dismissed by the Tribunal as well as the High Courts on the grounds such as signing of authorization by one Commissioner instead of both the Commissioners constituting the committee, undated authorization, date appearing below the signature not indicating the year etc. These technical defects have led to the conclusion being drawn by the Tribunal that authorization was not proper and valid.
4. The second recurrent omission, noted in several orders, is lack of application of mind by the members of the committee showing any meaningful consideration of the issue being examined. This was the reason for dismissal of appeal by the Hon’ble High Court of Delhi in the case of Kundalia Industries reported in 2012 (279) ELT 351 (Del).
5. The third main reason for several dismissals of the appeals filed by the Department is that no meeting was held by the committee to show meeting of mind or ad idem. This has been the stated reason in several recent decision of Delhi Bench of the Tribunal.
6. It is to be noted that the relevant statutory provision for review of the orders by the committee is made up of two parts or two stages. The first stage is formation of an opinion by the Commissioners that the order made by the appellate authority is not legal or proper, the second stage being filing of an appeal against order of appellate authority by directing any Officer authorised by the Committee in this behalf to file an appeal on behalf of the Commissioner. These two substantive legal requirements have to be kept in mind while reviewing the orders.
7. Taking note of the judgments in the case of Kundalia Industries cited supra, Grand Prints Ltd reported in 2009(240) ELT 631(Tri-Del) and several such judgments of the Tribunal and the High Courts, the following precautions must be taken by the Commissioners constituting the committee while dealing with the review files
(i) The noting in the file and other relevant records should show meaningful consideration
and application of mind by the committee.
(ii) It should be ensured by the members of the committee that review cum authorization orders are passed in each case.
(iii) Procedural infirmities in the review cum authorization viz. signature of one Commissioner, signature without date; name not mentioned below signature etc should be avoided.
(iv) The Members of the Committee may make use of Video Conferencing for conducting meeting wherever feasible.
8. The above omissions are only indicative and not exhaustive. These have been observed in various judgments by the Tribunal and High Courts on more than one occasion.
9. The above precautions may be adopted by the committee of Chief Commissioners also.
10. It is, therefore, urged that due seriousness and diligence be attached to the quasi judicial function of review and the same should not an idle formality.
3.4 Instruction F. No. 275/ 30/2014-CX.8A, dated 03.04.2014
Subject:- Improving the departmental representation in High Court CESTAT-reg.
I am directed to invite attention to the Interim Order No. 10/E/795-802/ 2013- EX(DB) dated 1812,2013 of the Principal Bench of CESTAT, New Delhi, Vide para 9 of the said order dated 18.12.2013 the bench observed it is high time for revenue to rise to the occasion and reduce its litigation without burdening the Tribunal to list the matters frequently in cause list to know status of compliance to stay orders. Aforesaid scenario exhibits laxity of the Commissioners to pursue the litigations before the High Courts. Therefore we direct the Registrar to send a copy of this order expeditiously to the Revenue Secretary, Ministry of Finance for appropriate action so that Revenue shall be litigation free and its blocked revenue shall be realized as early as possible’.
2. The aforesaid observations were made by the Bench in the context of various orders of pre-deposit made by it as per table below, and the failure of the department to ensure the compliance of the same, when the matter was posted on 18.12.2013.
Table
|
S. No. |
Appeal No |
Order of of Tribunal on stay application |
Order of High Court |
Remarks of the Tribunal |
| 1. | E/2665 /2008 | Pre-deposit of Rs. 7.5 Lakhs ordered on 15.01.2013 | Dated 21.03.2013 in CA 33/13 | High Court while directing the Tribunal not to dismiss the appeal for non compliance, the department was directed to file the Counter, which it had not done on time. |
| 2. | E/314/2010 | 29.01.2010 | Matter still pending in High Court vide Misc. Single No. 224/2011. | |
| 3. | E/2238/2010 | Pre deposit of Rs.55 lakhs ordered on 23.08.2012 | Dated 25.07.2013 in CA No. 43/2013 | High Court ordered deposit of 50% of the duty amount without specifying any time period for deposit. Although the appellant admitted the liability as Rs. 30 lakh, only Rs, 21 lakh had been deposited. Revenue is causal in the matter. |
| 4. | E/593/201 1 | Stay granted in respect of penalty amount only on 23.03.201 2, whereas no stay was given in respect of duty demand of Rs 4,40,72632. | Dated 26.11.2012 CEXA No 2/2012 | The High Court has stayed recovery on undertaking to be given by the appellant through its Counsel that it will pay the demand due in case of losing its case. Revenue not able to give latest status of the case. |
| 5. | E/55166/2013 | Pre-deposit of 50% of duty element ordered on 14.03.2013 | Dated 01.05.2013 in CA No 76/2013 | The High Court ordered that the Tribunal will not dismiss the appeal for want of compliance. Department was directed to file the Counter within 3 weeks. DR had no instruction as to the status of appeal before High Court. |
3. In all the above cases when the matter was listed before the CESTAT, for reporting compliance, the department was found lacking in its effort to get the matters disposed in the High Court and some of the cases, the departmental representative had not been kept informed of the latest status of the cases, and thereby could not satisfy the queries of the Bench.
4. After considering the various reasons given by the field formations for the various lapses observed by the Tribunal in its above referred order, Secretary (Revenue) has noted that there was failure on the part of the departmental officers either in coordinating with the departmental Counsels or there was delay in responding to the directions of the High Court/CESTAT or even keeping the AR updated. After analyzing all the deficiencies, Secretary (Revenue) has directed that departmental officers should follow up each of the cases in Court with our Standing Counsels, who will need proper directions and briefing.
5. The above observations of the Tribunal and Secretary (Revenue) are brought to the knowledge of all the concerned so that Chief Commissioners /Commissioners introduce a proper system of monitoring and handling the litigation at the field level to prevent delays in responding to the directions of the Courts /CESTAT.
6. It is also directed that pre-deposit orders are followed up for compliance and the office of the concerned Commissioner (AR) kept informed of all developments in the matter.
7. The receipt of these instructions be acknowledged. This issues with the approval of Member (L&J), CBEC
3.5 Instruction F.No. 390/Misc./67/2014-JC, dated 18.12.2015
Sub: Withdrawal of cases pending before HC/CESTAT on the basis of earlier Supreme Court’s decision on the identical matters.
The matter relating to the large number of appeals pending/filed in the CESTAT/High Court has been a matter of concern. In this regard it has been decided to withdraw cases pending in High Court/ CESTAT, where Supreme Court has decided on an identical matter and the decision has been accepted by the Department.
However, the whole process of withdrawal requires an elaborate exercise to be undertaken by the Commissioners concerned, with the approval of the jurisdictional Chief Commissioner where the appellant or petitioner is the jurisdictional Commissioner.
It has therefore been decided with the approval of the Competent authority that the Committee of Principal Chief Commissioners/Chief Commissioners of Customs, CE or Service Tax (as the case may be) constituted under Section 129D of the Customs Act, Section 35E of the Central Excise Act, and Section 86(2) of the Finance Act, 1994 shall, in addition to the statutory function of review under the above provisions, henceforth also call for and examine all appeals filed in the respective High Courts and CESTAT benches falling in their jurisdiction. Whenever such appeals are covered by a Supreme Court decision, which has been accepted by the Department, the committee shall by order direct such Commissioner or any other Commissioner to apply in the Appellate Tribunal/High Court for withdrawal of such appeals. This shall however be subject to:
(a) Wherever there are more than one issue involved in an appeal and the SC’s decision pertains to only one of these, these appeals will not be covered by this instruction
(b) Wherever there are substantial questions of law and the SC decision has not been passed on these, those appeals will not be covered by this instruction.
Principal Chief Commissioners/Chief Commissioners will submit a monthly report to the Board (JS Review) of the number of cases reviewed in this regard, and the number of appeals withdrawn in the format enclosed.
This shall come into force with immediate effect.
ANNEXURE
| Zone | |||||
| Appeals pending | Appeals reviewed during the month | Appeals withdrawn/not pressed during month | Progressive number of appeals reviewed | Progressive number of appeals withdrawn/not pressed | |
| High Court of | |||||
| CESTAT Bench | |||||
3.6 Instruction F. No. 390/CESTAT/69/2014-JC, dated 22.12.2015
Sub: Imposition of cost by CESTAT on grounds of quality of adjudication order
During the recent past there have been certain decisions of the CESTAT wherein cost was imposed either on department or on the adjudicating officer! appellate officers. The cost so imposed was ordered to be paid to the assesse or to the Registry of the Tribunal.
2. On examination of such orders it is found that the cost has been imposed on the officers/ department for ignoring ;
(i) the directions and principles laid down made de novo order while Hon’ble Tribunal directing the original adjudicating authority to re-examine the duty liability only ,
(ii) Principles of natural justice ,
(iii) the pleadings and evidences on record before deciding the matter or
(iv) non-application of mind.
3. There are already provisions for examination of all the order-in- original passed by the Commissioners! Committee of Commissioners or the Committee of Chief Commissioners. However, it has been experienced that only such orders which are passed in favour of assesses are subjected to rigorous scrutiny and whenever the reviewing authorities are of the considered view that orders were not in conformity with the law, such orders are appealed against whereas the orders passed in favour of Revenue are accepted without any critical examination as to whether such orders are legal and proper. Therefore, there is a need to examine critically the orders passed in favour of the Department also by the same standards. Needless to mention that such orders are avoidable in case the original adjudication orders! appellate orders are examined critically during review by the competent authorities.
4. In view of alarming increase in the number of such orders, all Principal Chief Commissioners! Chief Commissioners should sensitize the adjudicating authorities about the issue of imposition of costs by the Tribunals due to poor quality of the adjudications. To address the issue, the Principal Chief Commissioners! Chief Commissioners (under whose jurisdiction orders imposing costs have been passed by the Tribunal) may kindly send a report after examining such cases of the last two years regarding the feasibility for challenging before the Hon’ble High Court / Supreme Court by way of Writ Petition or Special Leave Petition. A one time report as above may be sent in a month’s time.
3.7 Instruction issued vide Member (L & J) letter F.No.1080/09/DLA/MISC/15/757, dated 21.12.2015
Action Plan to Reduce Litigations
A broad matrix of action, based on various recommendations of various committees and the procedure followed in the field formations are placed below. They have been divided into 2 categories, one remedial for actions taken in the past, the other preventive which needs to be adopted to avoid unnecessary litigations.
Remedial Action
1. Withdrawal of appeals filed by Department below the threshold limit prescribed by the Board in CESTAT & High Courts (See instruction No. 390/Misc/163-2010-JC dated 17.12.2015 in this regard).
2. Withdrawal of appeals in CESTAT and High Courts by the Committee of Principal Commissioners/Chief Commissioners following a Supreme Court decision which has been accepted by the department (See instruction No. 390/Misc/67-2014-JC dated 18.12.2015 in this regard).
(a) CC’s to assign cases of adjudication officer-wise on a monthly basis in personam for disposal and report sent to the respective Zonal Member by 5th of the following month with a copy to JS (Review).
(b) CC’s to take up with the Chief Justice of their respective states to setup more benches to deal with taxation matters for quicker disposal.
Preventive Action
2. Trade & CESTAT have repeatedly voiced concern about the non-observance of principles of natural justice, non-adherence to judicial discipline, lack of analysis/appreciation of the relevant facts, evidence and legal principles which force more appeals/litigation. A bimonthly conference at the level of Zonal Chief Commissioners/Pr. Commissioner to advice and counsel the respective adjudicating authorities/appellate authorities on how to pass good adjudication orders/ appellate orders, is being made mandatory. Persistent ignoring of such advice would render the officer concerned liable to strict action.
3. National Academy (NACEN) to conduct regular training for all adjudicating authorities – former members of the CESTAT (The Appellate Tribunal) to be invitees to lecture the officers.
Intensive training also to AR’s in the act of advocacy, interpretation of statues, to be given. Similarly officer working in TRU as well as policy wings in the CBEC to be trained in proper drafting of laws, rules, notification. etc. so that there is little room for disputes arising due to ambiguity or misunderstandings.
4. Adjudicating authorities to be suitably empowered/assured of the backing of the Board, so that they do not succumb to pressure from enforcement agencies like DRI, DGCEI etc. to confirm demands and levy penalties on all the accused. Similarly on non-adherence by the adjudicating authority to these directions, the review committees not to file appeal when it is not warranted.
5. Pre show cause notice consultation with the Principal Commissioners and Commissioners is being made mandatory prior to issue of SCN in the case of demands of duty above Rs. 50 Lakhs (except for preventive/offence related SCN’s).
6. Re-examination of all exemption notifications and withdrawal of the same wherever possible. Exemption notifications are a major cause of litigations amongst the trade.
7. Adjudicating authorities should be made accountable for the quality of orders passed by them. With about 70 to 80% of the orders passed by the departmental officers at the level of Commissioners, and Commissioner (Appeals) being set-aside by the CESTAT, speaks poorly about the quality of adjudications and the appellate orders. Revenue bias is clearly evident in most of the case. This adds to litigation.
Periodic review of the orders set-aside by the CESTAT should be undertaken by the Zonal CCs of the adjudicating authorities posted under him/her, if the orders are found to be bad in law, a mention of the same made in their APAR’s be considered.
This issues with the approval of Revenue Secretary.
3.8 Instruction F. No.390/Misc./69/2015-JC, dated 15.12. 2015
Sub: Authorizing officers of the Zone to appear before CESTAT Bench
A reference has been received in the Board to empower the Principal Chief Commissioners of Customs, Central Excise & Service Tax / Chief Commissioners of Customs, Central Excise & Service Tax to authorize officers from their zone to appear before the Bench of CESTAT.
In this regard attention is invited to the definition of the “authorized representative” under sub-rule (c) of rule 2 of the Customs, Excise And Service Tax Appellate Tribunal (Procedure) Rules, 1982 (issued vide CEGAT Notification No. 1/CEGAT/82, dated 25-10-1 982 as amended), which reads as under:
Definitions.– In these rules, unless the context otherwise requires,-
(c) “authorised representative” in relation to any proceedings before the Tribunal means,-
(i) a person authorised by the person referred to in sub-section (1) of section 146A of the Customs Act, or, as the case may be, sub-section (1) of section 35Q of the Central Excises Act or sub-section (1) of section 10 1A of the Gold (Control) Act, to appear on his behalf in such proceedings; or
(ii) a person duly appointed [by the Central Government or by an officer duly authorised in this behalf] as authorised representative to appear, plead and act for the [Commissioner] or Administrator, in such proceedings;
Sub-section (1) of Section 35 Q of the Central Excise Act,1 944 (as made applicable to service tax matters also under Section 83 of Finance Act,1 994) and similar sub-section (1) of Section 1 46A of Customs Act,1 962 reads as under:
“Any person who is entitled or required to appear before a Central Excise Officer or the Appellate Tribunal in connection with any proceedings under this Act, otherwise than when required under this Act to appear personally for examination on oath or affirmation, may, subject to the other provisions of this section, appear by an authorised representative.”
And clause (a) of sub-section (2) of Section 35 Q of the Central Excise Act,1 944 (as made applicable to service tax matters also under Section 83 of Finance Act,1 994) and similar sub-section (2) of Section 146A of Customs Act,1962 reads as under:
“(2) For the purposes of this section, “authorised representative” means a person authorised by the person referred to in sub-section (1) to appear on his behalf, being-
(a) his relative or regular employee; or shall be qualified to represent any person under sub-section (1), for all times in the case of a person referred to in clause (a), and for such time as the [Principal Commissioner of Central Excise or Commissioner of Central Excise] or the competent authority under the Customs Act, 1962 or the Gold (Control) Act, 1968, as the case may be, may, by order, determine in the case of a person referred to in clause (b), and for the period during which the insolvency continues in the case of a person referred to in clause (c).”
3. The provisions of the Section 35Q of the Central Excise Act (as made applicable to service tax matters also under Section 83 of Finance Act,1 994) and Section 146A of Customs Act,1 962 entrusts the appellant Commissioner to authorize his officer to plead before any Central Excise/ Customs Officer or CESTAT on his behalf. Further in terms of clause (ii) of rule 2(c) of the CESTAT Procedures Rules,1 982, a person duly appointed [by the Central Government or by an officer duly authorised in this behalf] as authorised representative to appear, plead and act for the [Commissioner] or Administrator, in adjudication as well as appeal proceedings.
4. In view of above, Chief Commissioners are already empowered under the provisions of Section 35Q (as made applicable to service tax matters also under Section 83 of Finance Act, 1994) and Section 1 46A of Customs Act,1 962 read with clause (ii) of rule 2(c) of the CESTAT (Procedures) Rules, 1982 to authorize a jurisdictional officer to appear before the CESTAT Bench for pleading a case on behalf of the department . The Board has decided that where no officer is available to argue cases, based on merits of the case, the Chief Commissioner may, in such cases authorize any other officer of his zone to appear before the Tribunal.
4. Office Order Issued by CBEC Constituting Committee of Commissioners or Committee of Chief Commissioner for the purpose of Review.
4.1 Office Order No. 1/ 2014, dated 28.08.2014
[Issued from F. No. 390/Review/4 9/2014-J C]
Subject: Constitution of Review Committee of Chief Commissioners / Commissioners – Reg.
Please refer to Office Order No. 220/2012 dated 23.11.2012, issued from F. No. 22011/12/2012-Ad.II, as amended, whereby the Board has issued a pre-approved chain of nomination of first link officer and second link officer at the level of Chief Commissioners.
In exercise of the powers conferred under Section 35B(1B) (i) of the Central Excise Act, 1944 Section 129A(1B)(i) of the Customs Act, 1962 and Section 86(1)(1A) of the Finance Act,1 994 and with the approval of the Competent Authority, it is hereby ordered that the first nominated link officer would function as the member of the committee for the purpose of review of Orders-in-Original passed by Commissioners in the case wherein a Chief commissioner, who is a member of the Review Committee proceeds on leave, transfer or is absent for any other reason. Where the first nominated link officer happens to be a member of the Review Committee constituted by the Board, the second nominated link officer would function as the member of the Review Committee.
Example: Chief Commissioners of Central Excise, Delhi and Chandigarh are members of Review Committee as per Sl. No. 9 of Notification No 24/05-CE(NT) dated 13.5.2005. Chief Commissioner, Central Excise Delhi is the first link officer as per the order mentioned above and hence the said Committee would be left with only one member. In this case, therefore, Chief Commissioner, Central Excise Jaipur, who is the second link officer, would function as member of the said Review Committee.
2. Similarly, in case a Commissioner proceeds on leave or transfer, or is absent for any other reason, the Commissioner being assigned the administrative charge of the Commissionerate would function as member of the Committee for the purpose of review of orders passed by Commissioner (Appeals). In case the Chief Commissioner cannot assign the charge to another Commissioner within the Zone, such cases may be referred to the Board for nomination of another Commissioner as member of the Review Committee.
3. Henceforth, only such cases need to be referred to the Board for nomination of a Chief Commissioner as member of the Committee where, for any reason, the Review Committee cannot be constituted by the first nominated link officer and the second nominated link officer. Similarly, for the purpose of constitution of Review Committee of Commissioners, only such cases need to referred to the Board where the Chief Commissioner is not able to assign the charge to another Commissioner within his Zone or the Commissioner being assigned the administrative charge of the Commissionerate falling vacant also happens to be member of the Committee.
Example: Chief Commissioner, Central Excise, Jaipur, has two Commissioners of Central Excise under his charge viz., Jaipur-I and Jaipur-II. Both these Commissioners, comprise of the Committee constituted for the purpose of Review of Orders passed by Commissioners (Appeal). In the event of
one of these Commissioners proceeding on leave / transfer or absence from office for any other reason, the Chief Commissioner may assign the additional charge to another Commissioner but the Committee for the purpose review would be left with only one Member. Therefore, such a case would require reference to the Board.
4. Letter No.390/Review/190/2010-JC (Pt), dated 27.12.2012 on the subject stands suitably modified.
Note: Text of the CBEC instruction No. 390/190/2010-JC (Pt), dated 27.12. 2012 may be seen under Heading No. 3.3 above.
4.2 Office Order No. 2 /2014-CE, Dated 15.10.2014
[Issued from F. No. 390/Review/ 36 /2014-JC]
Constitution of Review Committee of Chief Commissioners of Central Excise
In exercise of the powers conferred by sub-section (1B) of section 35B of the Central Excise Act, 1944 (1 of 1944), the Central Board of Excise and Customs, constituted under the Central Board of Revenues Act, 1963 (54 of 1963), constitutes the following Committees consisting of two Chief Commissioners of Central Excise mentioned in column (2) of the Table below to be the Committee, for the areas falling within the jurisdiction of the Commissioners of Central Excise in the corresponding entry in column (3) of the said Table for the purpose of sub-section (1) of section 35E of the Central Excise Act, 1944 (1 of 1944).
TABLE
|
Sr. |
Committees |
Area of Jurisdiction |
|
1 |
2 |
3 |
| 1 | (i) Chief Commissioner of Central Excise, Ahmadabad(ii) Chief Commissioner of Customs, Ahmadabad |
I. Ahmedabad-I
II. Ahmedabad-II III. Ahmedabad-III IV. Bhavnagar V. Rajkot VI. Kutch (Gandhi Nagar) |
| 2 | (1) Chief Commissioner of Central Excise, Bangalore(2) Chief Commissioner of Customs, Bangalore |
I. Bangalore-I
II. Bangalore-II III. Bangalore-III IV. Bangalore-IV V. Bangalore-V VI. LTU, Bangalore |
| 3 | (1) Chief Commissioner of Central Excise, Bhopal(2) Chief Commissioner of Central Excise, Nagpur |
I. Bhopal
II. Indore III. Raipur IV. Bilaspur V. Jabalpur VI. Gwalior |
| 4 | (1) Chief Commissioner of Central Excise, Bhubaneswar(2) Chief Commissioner of Customs, Kolkatta |
I. Bhubaneswar-I
II. Bhubaneswar-II III. Rourkela |
| 5 | (1) Chief Commissioner of Central Excise, Chandigarh(2) Chief Commissioner of Central Excise, Delhi. |
I. Chandigarh-I
II. Chandigarh-II III. Jalandhar IV. Ludhiana V. V. J & K |
| 6 | (1) Chief Commissioner of Central Excise,
Chennai (2) Chief Commissioner of Customs, Chennai |
I. Chennai-I
II. Chennai-II III. Chennai-III IV. Chennai-IV V. Pondicherry VI. VI. LTU, Chennai |
| 7 | (1) Chief Commissioner of Central Excise, Cochin(2) Chief Commissioner of Central Excise, Coimbatore |
I. Cochin
II. Calicut III. Thiruvanantha-puram |
| 8 | (1) Chief Commissioner of Central Excise, Coimbatore(2) Chief Commissioner of Central Excise, Cochin |
I. Coimbatore
II. Madurai III. Salem IV. Thirunelveli V. Tiruchirappalli |
| 9 | (1) Principal Chief Commissioner of Central Excise, Delhi
(2) Chief Commissioner of Service Tax, Delhi |
I. Delhi-I
II. Delhi-II III. Delhi-III (Sonepat) IV. LTU, Delhi V. Gurgaon-I VI. Gurgaon-II VII. Faridabad-I VIII. Faridabad-II IX. Panchkula X. Rohtak XI. Commissioner (Adj)-DGCEI, Delhi |
| 10 | (1) Principal Chief Commissioner of Central Excise, Hyderabad
(2) Chief Commissioner of Central Excise, Vishakhapattnam |
I. Hyderabad-I
II. Hyderabad-II III. Hyderabad-III IV. Hyderbad-IV |
| 11 | (1) Chief Commissioner of Central Excise, Jaipur(2) Principal Chief Commissioner of Central Excise, Vadodara |
I. Jaipur-I
II. Jodhpur III. Alwar IV. Udaipur |
| 12 | (1) Chief Commissioner of Central Excise, Kolkata(2) Chief Commissioner of Central Excise, Shillong |
I. Bolpur
II. Haldia III. Kolkata-I IV. Kolkata-II V. Kolkata-III VI. Kolkata-IV VII. Kolkata-V VIII. Siliguri IX. Durgapur |
| 13 | (1) Chief Commissioner of Central Excise, Lucknow(2) Chief Commissioner of Central Excise, Meerut. |
I. Allahabad
II. Agra III. Kanpur IV. Lucknow |
| 14 | (1) Chief Commissioner of Central Excise, Mysore(2) Chief Commissioner of Central Excise, Bangalore |
I. Belgaum
II. Mangalore III. Mysore. |
| 15 | (1) Chief Commissioner of Central Excise, Meerut(2) Chief Commissioner of Central Excise, Lucknow |
I. Ghaziabad
II. Meerut III. Noida-I IV. Noida-II V. Hapur VI. Dehradun |
| 16 | (1) Principal Chief Commissioner of Central Excise, Mumbai-I
(2) Chief Commissioner of Central Excise, Mumbai-II |
I. Mumbai-I
II. Mumbai-IV III. Thane-I IV. Thane-II V. LTU, Mumbai VI. Commissioner (Adj), DGCEI, |
| 17 | (1) Chief Commissioner of Central Excise, Mumbai-II(2) Principal Chief Commissioner of Central Excise, Mumbai-I |
I. Belapur
II. Mumbai-II III. Mumbai-III IV. Raigarh |
| 18 | (1) Chief Commissioner of Central Excise, Nagpur(2) Chief Commissioner of Central Excise, Bhopal |
I. Aurangabad
II. Nagpur-I III. Nagpur-II IV. Nasik-I V. Nasik-II VI. Wardha |
| 19 | (1) Chief Commissioner of Central Excise, Pune(2) Chief Commissioner of Customs, Mumbai- III |
I. Goa
II. Pune-I III. Pune-II IV. Pune-III V. Pune-IV VI. Kolhapur |
| 20 | (1) Chief Commissioner of Central Excise, Ranchi(2) Chief Commissioner of Central Excise, Kolkata |
I. Jamshedpur
II. Patna III. Ranchi-I IV. Ranchi-II V. Dhanabad |
| 21 | (1) Chief Commissioner of Central Excise, Shillong(2) Chief Commissioner of Central Excise, Kolkata |
I. Dibrugarh
II. Shillong III. Guwahati |
| 22 | (1) Principal Chief Commissioner of Central Excise, Vadodara
(2) Chief Commissioner of Central Excise, Jaipur |
I. Daman
II. Surat-I III. Surat-II IV. Vadodara-I V. Vadodara-II VI. Valsad VII. Anand VIII. Bharuch IX. Silvasa |
| 23 | (1) Chief Commissioner of Central Excise, Vishakhapatnam(2) Principal Chief Commissioner of Central Excise, Hyderabad |
I. Vishakhapatnam-I
II. Vishakhapatnam-II (Kakinanda) III.Vishakhapatnam-III (Nellore) IV. Guntur V. Tirupati |
| 24 | (1) Chief Commissioner of Central Excise and Service Tax, Large Tax Payer Unit, Kolkata
(2) Chief Commissioner of Customs, Kolkata |
I. Commissioner of Central Excise and Service Tax, Large Tax Payer Unit, Kolkata |
Explanation:- For the purpose of this order the expression, “Chief Commissioners of Central Excise”, shall include the Chief Commissioners of Customs notified vide notification G.S.R.(E) No. 23/20015- Central Excise (NT) dated 13.5.2005.
4.3 Office Order 03/2014-CUS, dated 15.10.2014
[Read with corrigendum vide Office Order-10, dated 12.11.2014].
Constitution of Review Committee of Chief Commissioners of Customs
In exercise of the powers conferred by sub-section (1B) of section 129A of the Customs Act, 1962 (52 of 1962), the Board constitutes the following Committees consisting of two Chief Commissioners of Customs mentioned in Column 2 of the Table below to be the Committee, for the areas falling within the jurisdiction of the Commissioners of Customs in the corresponding entry in Column 3 of the said Table for the purpose of sub-section 1 of section 129D of the Customs Act, 1962(52 of 1962).
Table
|
Sr. |
Committees |
Area of Jurisdiction |
| 1 | (1) Chief Commissioner of Central Excise, Ahmedabad
(2) Chief Commissioner of Customs, |
I. Ahmedabad-I
II. Ahmedabad-II III. Ahmedabad-III IV. Bhavnagar V. Rajkot VI. Kutch (Gandhi Nagar) |
| 2 | Chief Commissioner of Central Excise, Bangalore
Chief Commissioner of Customs, |
I. Bangalore-I
II. Bangalore-II III. Bangalore-III IV. Bangalore-IV V. Bangalore-V |
| 3 | Chief Commissioner of Central Excise, Bhopal
Chief Commissioner of Central |
I. Bhopal
II. Indore III. Raipur IV. Bilaspur Jabalpur Gwalior |
| 4 | Chief Commissioner of Central Excise, Bhubaneswar |
I. Bhubaneswar-I
II. Bhubaneswar-II III. Rourkela |
| 5. | (1) Chief Commissioner of Central Excise, Chandigarh
(2) Chief Commissioner of Central Excise, Delhi. |
I. Chandigarh-I
II. Chandigarh-II III. Jalandhar IV. Ludhiana V. J & K |
| 6. | (1) Chief Commissioner of Central Excise, Chennai
(2) Chief Commissioner of Customs, Chennai |
I. Chennai-I
II. Chennai-II III. Chennai-III IV. Chennai-IV V. Pondicherry |
| 7. | (1) Chief Commissioner of Central Excise, Cochin
(2) Chief Commissioner of Central Excise, Coimbatore |
I. Cochin
II. Calicut III. Thiruvanantha-puram |
| 8. | (1) Chief Commissioner of Central Excise, Coimbatore
(2) Chief Commissioner of Central Excise, Cochin |
I. Coimbatore
II. Madurai III. Salem IV. Thirunelveli V. Tiruchirappalli |
| 9. | (1) Principal Chief Commissioner of Central Excise, Delhi
(2) Chief Commissioner of Service Tax, Delhi |
I. Delhi-I
II. Delhi-II III. Delhi-III (Sonepat) IV. LTU (Delhi) V. Gurgaon-I VI. Gurgaon-II VII. Faridabad-I VIII. Faridabad-II IX. Panchkula X. Rohtak |
| 10. | (1) Principal Chief Commissioner of Central Excise, Hyderabad
(2) Chief Commissioner of Central Excise, Vishakhapattnam |
I. Hyderabad-I
II. Hyderbad-II III. Hyderabad-III IV. Hyderbad-IV |
| 11. | (1) Chief Commissioner of Central Excise, Jaipur
(2) Principal Chief Commissioner of Central Excise, Vadodra. |
I. Jaipur-I
II. Jodhpur III. Alwar IV. IV. Udaipur |
| 12. | (1) Chief Commissioner of Central Excise, Kolkata
(2) Chief Commissioner of Central Excise, Shillong |
I. Bolpur
II. Haldia III. Kolkata-I IV. Kolkata-II V. Kolkata-III VI. Kolkata-IV VII. Kolkata-V VIII. Siliguri IX. Durgapur X. LTU, Kolkata |
| 13. | (1) Chief Commissioner of Central Excise, Lucknow
(2) Chief Commissioner of Central Excise, Meerut |
I. Allahabad
II. Agra III. Kanpur IV. Lucknow |
| 14. | (1) Chief Commissioner of Central Excise, Mysore
(2) Chief Commissioner of Central Excise, Bangalore |
I. Belgaum
II. Mangalore III. Mysore. |
| 15. | (1) Chief Commissioner of Central Excise, Meerut
(2) Chief Commissioner of Central Excise, Lucknow |
I. Gaziabad
II. Meerut III. Noida-I IV. Noida-II V. Hapur VI. Dehradun |
| 16. | (1) Principal .Chief Commissioner of Central Excise,Mumbai-I
(2) Chief Commissioner of Central Excise, Mumbai-II |
I. Mumbai-I
II. Mumbai-IV III. Thane-I IV. Thane-II V. LTU, Mumbai |
| 17. | (1) Chief Commissioner of Central Excise, Mumbai-II
(2) Principal Chief Commissioner of Central Excise, Mumbai-II |
I. Belapur
II. Mumbai-II III. Mumbai-III IV. Raigarh |
| 18. | (1) Chief Commissioner of Central Excise, Nagpur
(2) Chief Commissioner of Central Excise, Bhopal |
I. Aurangabad
II. Nagpur-I III. Nagpur-II IV. Nasik-I V. Nasik-II VI. Wardha |
| 19. | (1) Chief Commissioner of Central Excise, Pune
(2) Chief Commissioner of Central Excise, Mumbai-III |
I. Goa
II. Pune-I III. Pune-II IV. Pune-III V. Pune-IV VI. Kolhapur |
| 20. | (1) Chief Commissioner of Central Excise, Ranchi
(2) Chief Commissioner of Central Excise, Kolkata |
I. Jamshedpur
II. Patna III. Ranchi-I IV. Ranchi-II V. Dhanabad |
| 21. | (1) Chief Commissioner of Central Excise, Shillong
(2) Chief Commissioner of Central Excise, Kolkata |
I. Dibrugarh
II. Shillong III. Guwahati |
| 22. | (1) Principal Chief Commissioner of Central Excise, Vadodara
(2) Chief Commissioner of Central Excise, Jaipur |
I. Daman
II. Surat-I III. Surat-II IV. Vadodara-I V. Vadodara-II VI. Valsad VII. Anand VIII. Bharuch IX. Silvasa |
| 23. | (1) Chief Commissioner of Central Excise, Vishakhapatnam
(2) Principal Chief Commissioner of Central Excise, Hyderabad |
I. Vishakhapatnam-I
II. Vishakhapatnam-II III. (Kakinanda) IV. Vishakhapatnam-III (Nellore) V. Guntur VI. Tirupati |
| 24. | (1) Chief Commissioner of Customs, Delhi
(2) Chief Commissioner of Customs, Delhi (Prev.) |
I. Commissioner of Customs (General), Delhi;
II. Commissioner of Customs (Airport), Delhi; III. Principal Commissioner of Customs, Air Cargo Complex, (Import), Delhi; IV. Commissioner of Customs, Air Cargo Complex, (Export), Delhi; V. Principal Commissioner of Customs, Inland Container Depot, Tughlakabad (Import), Delhi; VI. Commissioner of Customs, Inland Container Depot, Tughlakabad (Export), Delhi; VII. Commissioner of Customs, Inland Container Depot, Patparganj and other Inland Container Depots, Delhi; and VIII. Commissioner (Adj.) – DGRI, Delhi |
| 25. | (1) Principal Chief Commissioner of Customs, Mumbai-I
(2) Chief Commissioner of Customs, Mumbai-II |
I. Principal Commissioner of Customs (General), Mumbai, Zone-I;
II. Commissioner of Customs (Import- I), Mumbai, Zone-I; III. Commissioner of Customs (Import- II), Mumbai, Zone-I; IV. Commissioner of Customs (Export- I), Mumbai, Zone-I; V. Commissioner of Customs (Export- II), Mumbai, Zone-I; and VI. Commissioner (Adj.) – DGRI, Mumbai |
| 26. | (1) Principal Chief Commissioner of Customs, Mumbai II
(2) Chief Commissioner of Customs, Mumbai -I |
I. Principal Commissioner of Customs (Nhava Sheva-I), Mumbai, Zone-II;
II. Principal Commissioner of Customs (Nhava Sheva-II), Mumbai, Zone-II; III. Commissioner of Customs (Nhava Sheva-III), Mumbai, Zone-II; IV. Commissioner of Customs (Nhava Sheva-IV), Mumbai, Zone-II; V. Commissioner of Customs (Nhava Sheva-V), Mumbai, Zone-II; VI. Commissioner of Customs (Nhava Sheva-General), Mumbai, Zone-II |
| 27. | (1) Chief Commissioner of Customs, Mumbai –III
(2) Pr. Chief Commissioner of Customs, Mumbai-I |
I. Principal Commissioner of Customs (I) – (Airport), Mumbai, Zone –III;
II. Commissioner of Customs (II) – (Airport Special Cargo), Mumbai, Zone –III; III. Principal Commissioner of Customs (III) – (Air Cargo Complex- Import), Mumbai, Zone –III; IV. Commissioner of Customs (IV) – (Air Cargo Complex-Export) Mumbai, Zone –III; V. Commissioner of Customs (V) – (Air Cargo Complex-General) Mumbai, Zone –III; VI. VI. Principal Commissioner of Customs (Preventive), Mumbai; |
| 28. | (1) Chief Commissioner of Customs, Kolkata
(2) Principal Chief Commissioner of Central Excise, Kolkata |
I. Principal Commissioner of Customs (Port), Kolkata; and
II. Principal Commissioner of Customs (Airport and Air Cargo Complex), Kolkata; III. Commissioner of Customs (Preventive), West Bengal; and |
| 29. | (1) Chief Commissioner of Customs, Chennai
(2) Principal Chief Commissioner of Central Excise, Chennai |
I. Principal Commissioner of Customs (I), Airport, Chennai;
II. Commissioner of Customs (II), Chennai; III. Principal Commissioner of Customs (III), Chennai; IV. Commissioner of Customs (IV), Chennai; V. Commissioner of Customs (V), Chennai; VI. Commissioner of Customs (VI), Chennai; VII. Principal Commissioner of Customs (VII), Air Cargo Complex, Chennai; VIII. Commissioner of Customs (VIII) (General), Chennai; |
| 30. | (1) Chief Commissioner of Customs, Bangalore
(2) Chief Commissioner of Central Excise, Bangalore |
I. Commissioner of Customs, Bangalore City;
II. Principal Commissioner of Customs, Airport and Air Cargo Complex, Bangalore III. Commissioner of Customs, Mangalore |
| 31. | (1) Chief Commissioner of Customs(Prev.), Delhi
(2) Chief Commissioner of Customs, Delhi |
I. Commissioner of Customs (Preventive), Delhi;
II. Commissioner of Customs (Preventive), Amritsar; III. Commissioner of Customs (Preventive), Jodhpur; and IV. Commissioner of Customs, Ludhiana. |
| 32. | (1) Chief Commissioner of Customs & Central Excise, Ranchi.
(2) Chief Commissioner of Customs & Central Excise, Lucknow |
I. Commissioner of Customs (Preventive), Patna; and
II. Commissioner of Customs (Preventive), Lucknow. |
| 33. | (1) Chief Commissioner of Customs (Prev.), Tiruchirapalli
(2) Chief Commissioner of Central Excise, Coimbatore |
I. Commissioner of Customs (Preventive), Tiruchirappalli; and
II. Commissioner of Customs, Tuticorin. |
| 34. | (1) Chief Commissioner of Central Excise, Cochin.
(2) Chief Commissioner of Customs, Bangalore. |
I. Commissioner of Customs, Cochin
II. Commissioner of Customs (Preventive) Cochin |
| 35. | (1) Chief Commissioner of Customs, Ahmedabad
(2) Chief Commissioner of Central Excise, Ahmedabad |
I. Principal Commissioner of Customs, Ahmedabad; II. Commissioner of Customs (Preventive), Jamnagar;
II. Commissioner of Customs, Kandla; III. Principal Commissioner of Customs, Mundra. |
| 36. | (1) Chief Commissioner of Customs & Central Excise, Shillong
(2) Chief Commissioner of Customs, Kolkata |
I. Commissioner of Customs (Preventive), Shillong. |
| 37. | (1) Chief Commissioner of Centra Excise and Customs, Hyderabad
(2) Chief Commissioner of Customs & Central Excise, Vishakhapatnam |
Principal Commissioner of Customs, Hyderabad. |
| 38. | (1) Chief Commissioner of Central Excise and Customs, Bhubaneswar
(2) Chief Commissioner of Central Excise & Customs, Kolkata |
Commissioner of Customs, (Preventive), Bhubaneswar. |
| 39. | (1) Chief Commissioner of Customs & Central Excise, Meerut
(2) Chief Commissioner of Customs, Delhi |
Principal Commissioner of Customs, Noida. |
| 40. | (1) Chief Commissioner of Customs & Central Excise, Vishakhapatnam
(2) Chief Commissioner of Central Excise, Hyderabad. |
I. Principal Commissioner of Customs, Vishakhapatnam; and
II. Commissioner of Customs (Preventive), Vijayawada |
| 41. | (1) Chief Commissioner of Customs& Central Excise, Pune
(2) Chief Commissioner of Customs, Mumbai-III |
I. Commissioner of Customs, Pune; and
II. Commissioner of Customs, Goa. |
Explanation.- For the purpose of this notification the expression, “Chief Commissioners of Customs” shall include the Chief Commissioners of Central Excise notified vide notification G.S.R.(E) No.38/2005-Customs (N.T.) dated 13.5.2005.
4.4 Office Order No. 4/2014 –ST, dated 15.10.2014
[Read with corrigendum issued vide Office Order-10, dated 12.11.2014].
Constitution of Review Committee of Chief Commissioners of Central Excise & Chief Commissioners of Service Tax
In exercise of the powers conferred by sub-section (1A) of section 86 of the Finance Act,1 994 (32 of 1994), the Board hereby constitutes the following Committees consisting of two Chief Commissioners of Central Excise mentioned in column (2) of the Table below to be the Committees, for the areas falling within the jurisdiction of the Commissioners of Central Excise / Service Tax specified in the corresponding entry in column(3) of the said Table for the purpose of sub-section (2) of the said section.
Table
|
Sr. |
Committees |
Area of Jurisdiction |
| 1. | (1) Chief Commissioner of Central Excise, Ahmedabad
(2) Chief Commissioner of Customs, Ahmedabad |
I. Ahmedabad-I
II. Ahmedabad-II III. Ahmedabad-III IV. Bhavnagar V. Rajkot VI. Kutch (Gandhi Nagar) VII. Principal Commissioner of Service Tax, Ahmedabad |
| 2. | (1). Chief Commissioner of Central Excise, Bangalore
(2). Chief Commissioner of Customs, Bangalore |
I. Bangalore-I
II. Banalore-II III. Bangalore-III IV. Bangalore-IV V. Bangalore-V VI. Commissioner of Service Tax, Bangalore I VII. Commissioner of Service Tax, Bangalore II VIII. LTU, Bangalore |
| 3. | (1) Chief Commissioner of Central Excise, Bhopal
(2) Chief Commissioner of Central Excise, Nagpur |
I. Bhopal
II. Indore III. Raipur IV. Bilaspur V. Jabalpur VI. Gwalior |
| 4. | (1) Chief Commissioner of Central Excise, Bhubaneswar
(2) Chief Commissioner of Central Excise, Kolkata |
I. Bhubaneswar-I
II. Bhubaneswar-II III. Rourkela |
| 5. | (1) Chief Commissioner of Central Excise, Chandigarh
(2) Chief Commissioner of Central Excise, Delhi. |
I. Chandigarh-I
II. Chandigarh-II III. Jalandhar IV. Ludhiana V. J & K |
| 6. | (1) Chief Commissioner of Central Excise, Cochin
(2) Chief Commissioner of Central Excise, Coimbatore |
I. Cochin
II. Calicut III. Thiruvanantha-puram |
| 7. | (1) Chief Commissioner of Central Excise, Coimbatore
(2) Chief Commissioner of Central Excise, Cochin |
I. Coimbatore
II. Madurai III. Salem IV. Thirunelveli V. Tiruchirappalli |
| 8. | (1) Chief Commissioner of Service Tax, Delhi
(2) Principal Chief Commissioner of Central Excise, Delhi |
I. Delhi-III (Sonepat)
II. Faridabad-I III. Faridabad-II IV. Panchkula V. Rohtak VI. LTU (Delhi) |
| 9. | (1) Chief Commissioner of Service Tax, Delhi
(2) Chief Commissioner of Central Excise, Chandigarh |
I. Principal Commissioner of Service Tax -I, Delhi
II. Principal Commissioner of Service Tax -II, Delhi III. Commissioner of Service Tax -III, Delhi IV. Commissioner of Service Tax -IV, Delhi |
| 10. | (1) Chief Commissioner of Central Excise, Hyderabad
(2) Chief Commissioner of Central Excise, Vishakhapattnam |
I. Hyderabad-I
II. Hyderbad-II III. Hyderabad-III IV. IV Hyderbad-IV V. Principal Commissioner of ServiceTax, Hyderabad |
| 11. | (1) Chief Commissioner of Central Excise, Jaipur
(2) Principal Chief Commissioner of Central Excise, Vadodara |
I. Jaipur-I
II. Jodhpur III. Alwar IV. Udaipur |
| 12. | (1) Chief Commissioner of Central Excise, Kolkata
(2) Chief Commissioner of Central Excise, Shillong |
I. Bolpur
II. Haldia III. Kolkata-I IV. Kolkata-II V. Kolkata-III VI. Kolkata-IV VII. Kolkata-V VIII. Siliguri IX. Durgapur X. Principal Commissioner of Service Tax-I, Kolkata XI. Commissioner of Service Tax-II, Kolkata |
| 13. | (1) Principal Chief Commissioner of Central Excise, Lucknow
(2) Chief Commissioner of Central Excise, Meerut |
I. Allahabad
II. Agra III. Kanpur IV. Lucknow |
| 14. | (1) Chief Commissioner of Central Excise, Mysore
(2) Chief Commissioner of Central Excise, Bangalore |
I. Belgaum
II. Mangalore III. Mysore. |
| 15. | (1) Chief Commissioner of Central Excise, Meerut
(2) Chief Commissioner of Central Excise, Lucknow |
I. Ghaziabad
II. Meerut III. Noida-I IV. Noida-II V. Hapur VI. Dehradun VII. Principal Commissioner of Service Tax, Noida |
| 16. | (1) Chief Commissioner of Service Tax, Mumbai
(2) Principal Chief Commissioner of Central Excise, Mumbai I |
I. Principal Commissioner of Service Tax -I, Mumbai
II. Commissioner of Service Tax -II, Mumbai III. Principal Commissioner of Service Tax -III, Mumbai IV. LTU, Mumbai . |
| 17. | (1) Chief Commissioner of Service
Tax, Mumbai (2) Principal Chief Commissioner of Central Excise, Mumbai II |
I. Commissioner of Service Tax -IV, Mumbai
II. Commissioner of Service Tax -V, Mumbai III. Commissioner of Service Tax -VI, Mumbai IV. Commissioner of Service Tax -VII, Mumbai V. Commissioner(Adj.),DGCEI, Mumbai. |
| 18. | (1) Chief Commissioner of Central Excise,Nagpur
(2) Chief Commissioner of Central Excise, Bhopal |
I. Aurangabad
II. Nagpur-I III. Nagpur-II IV. Nasik-I V. Nasik-II VI. Wardha |
| 19. | (1) Chief Commissioner of Central Excise, Pune
(2) Principal Chief Commissioner of Central Excise, Mumbai-I |
I. Goa
II. Pune-I III. Pune-II IV. Pune-III V. Pune-IV VI. Kolhapur VII. Principal Commissioner of Service Tax , Pune |
| 20. | (1) Chief Commissioner of Central Excise, Ranchi
(2) Principal Chief Commissioner of Central Excise, Kolkata |
I. Jamshedpur
II. Patna III. Ranchi-I IV. Ranchi-II V. Dhanabad |
| 21. | (1) Chief Commissioner of Central Excise, Shillong
(2) Principal Chief Commissioner of Central Excise, Kolkata |
I. Dibrugarh
II. Shillong III. Guwahati |
| 22. | (1) Principal Chief Commissioner of Central Excise, Vadodara
(2) Chief Commissioner of Central Excise, Jaipur |
I. Daman
II. Surat-I III. Surat-II IV. Vadodara-I V. Vadodara-II VI. Valsad VII. Anand VIII. Bharuch IX. Silvasa |
| 23. | (1) Chief Commissioner of Central Excise, Vishakhapatnam
(2) Principal Chief Commissioner of Central Excise, Hyderabad |
I. Vishakhapatnam-I
II. Vishakhapatnam-II (Kakinanda) III. Vishakhapatnam-III (Nellore) IV. Guntur V. Tirupati |
| 24. | (1) Principal Chief Commissioner of Central Excise, Chennai
(2) Chief Commissioner of Customs, Chennai |
I. Central Excise, Chennai-III
II. Puduchery III. LTU, Chennai |
| 24A. | (1) Chief Commissioner of Service Tax, Chennai
(2) Chief Commissioner of Customs, Chennai |
I. Service Tax-I, Chennai
II. Service Tax-II, Chennai III. Service Tax-III, Chennai |
| 25. | (1) Chief Commissioner of Central Excise & Service Tax, LTU, Kolkata.
(2) Chief Commissioner of Customs, Kolkata. |
Commissioner of Central Excise & Service Tax |
Explanation.– For the purpose of this notification the expression, “Chief Commissioners of Central Excise”, shall include the Chief Commissioners of Customs notified vide Notification No. 17/2007- Service Tax, Dated-12th May, 2007.
4.5 Office Order No. 5 / 2014-CUS, Dated 22/10/2014
[Read with corrigendum issued vide Office Order-10, dated 12.11.2014.]
Constitution of Review Committee of Commissioners of Central Excise – Reg.
In exercise of the powers conferred by sub-section (1B) of section 35B of the Central Excise Act, 1944(1 of 1944), the Central Board of Excise and Customs constituted under the Central Board of Revenue Act,1963 (54 of 1963) constitutes the following Committees consisting of two Commissioners of Central Excise mentioned in column (2) of the Table below to be the Committee, for the areas falling within the jurisdiction of the Commissioner of Central Excise (Appeals) mentioned in the corresponding entry in column (3) of the said Table for the purpose of sub-section (2) of section 35B of the Central Excise Act, 1944 (1 of 1944).
Table
| Sr. No. | Committees | Area of Jurisdiction |
| 1 | (i) For the Jurisdiction of Commissioner of Central Excise, Ahmedabad-I
Commissioner of Central Excise, Ahmedabad-I and Commissioner of Central Excise, Ahmedabad-II (ii) For the Jurisdiction of Commissioner of Central Excise, Ahmedabad-III Commissioner of Central Excise, Ahmedabad-III and Commissioner of Central Excise, Ahmedabad-I |
Commissioner of Central Excise (Appeals), Ahmedabad-I |
| 2 | For the Jurisdiction of Commissioner of Central Excise, Ahmedabad-II
Commissioner of Central Excise, Ahmedabad-II and Commissioner of Central Excise, Ahmedabad-III |
Commissioner of Central Excise (Appeals), Ahmedabad-II |
| 3 | (i)For the Jurisdiction of Commissioner of Central Excise, Rajkot
Commissioner of Central Excise, Rajkot and Commissioner of Central Excise, Kutch (Gandhidham) (ii)For the Jurisdiction of Commissioner of Central Excise, Bhavnagar Commissioner of Central Excise, Bhavnagar and Commissioner of Central Excise, Rajkot (iii)For the Jurisdiction of Commissioner of Central Excise, Kutch (Gandhidham) Commissioner of Central Excise, Kutch and Commissioner of Central Excise, Bhavnagar. |
Commissioner of Central Excise (Appeals), Ahmedabad-III |
| 4 | (i) For the Jurisdiction of Commissioner of Central Excise, Bangalore-I
Commissioner of Central Excise, Bangalore-I and Commissioner of Central Excise, Bangalore-II (ii) For the Jurisdiction of Commissioner of Central Excise, Bangalore-II Commissioner of Central Excise, Bangalore-II and Commissioner of Central Excise, Bangalore-III (iii) For the Jurisdiction of Commissioner of Central Excise, Bangalore-III Commissioner of Central Excise, Bangalore-III and Commissioner of Central Excise, Bangalore-I |
Commissioner of Central Excise (Appeals), Bangalore-I |
| 5 | (i) For the Jurisdiction of Commissioner of Central Excise, Bangalore IV
Commissioner of Central Excise, Bangalore-IV and Commissioner of Central Excise, Bangalore-V (ii) For the Jurisdiction of Commissioner of Central Excise, Bangalore V Commissioner of Central Excise, Bangalore-V and Commissioner of Central Excise-IV, Bangalore (iii) For the Jurisdiction of Commissioner of Central Excise, LTU, Bangalore Principal Commissioner of Central Excise, LTU, Bangalore and Commissioner of Central Excise, Bangalore IV |
Commissioner of Central Excise (Appeals), Bangalore-II |
| 6 | (i)For the Jurisdiction of Commissioner of Central Excise,Indore
Commissioner of Central Excise, Indore and Commissioner of Central Excise, Bhopal (ii)For the Jurisdiction of Commissioner of Central Excise, Bhopal Commissioner of Central Excise, Bhopal and Commissioner of Central Excise, Indore (iii)For the Jurisdiction of Commissioner of Central Excise, Gwalior Commissioner of Central Excise, Gwalior, and Commissioner of Central Excise, Bhopal |
Commissioner of Central Excise (Appeals), Bhopal-I |
| 6A | (i) For the Jurisdiction of Commissioner of Central Excise, Raipur
Commissioner of Central Excise, Raipur and Commissioner of Central Excise, Bilaspur (ii) For the Jurisdiction of Commissioner of Central Excise, Bilaspur Commissioner of Central Excise, Bilaspur and Commissioner of Central Excise,Raipur (iii) For the Jurisdiction of Commissioner of Central Excise, Jabalpur Commissioner of Central Excise, Jabalpur, and Commissioner of Central Excise, Bilaspur |
Commissioner of Central Excise (Appeals), Bhopal-II ] |
| 7 | (i) For the Jurisdiction of Commissioner of Central Excise, Bhubaneshwar-I
Commissioner of Central Excise, Bhubaneshwar-I and Commissioner of Central Excise, Bhubaneshwar-II (ii) For the Jurisdiction of Commissioner of Central Excise, Bhubaneshwar-II Commissioner of Central Excise, Bhubaneshwar-II and Commissioner of Central Excise, Bhubaneshwar-I (iii) For the Jurisdiction of Commissioner of Central Excise, Rourkela Commissioner of Central Excise, Rourkela and Commissioner of Central Excise, Bhubaneshwar-II |
Commissioner of Central Excise (Appeals), Bhubaneshwar |
| 8 | (i) For the Jurisdiction of Commissioner of Central Excise, Chandigarh-I
Commissioner of Central Excise, Chandigarh I and Commissioner of Central Excise, Panchkula (ii) For the Jurisdiction of Commissioner of Central Excise, Ludhiana Commissioner of Central Excise, Ludhiana and Commissioner of Central Excise, Chandigarh-II (iii) For the Jurisdiction of Commissioner of Central Excise, Jalandhar Commissioner of Central Excise, Jalandhar and Commissioner of Central Excise, Jammu and Kashmir |
Commissioner of Central Excise (Appeals), Chandigarh-I |
| 9 | (i) For the Jurisdiction of Commissioner of Central Excise, Jammu and Kashmir
Commissioner of Central Excise, Jammu and Kashmir and Commissioner of Central Excise, Jalandhar (ii) For the Jurisdiction of Commissioner of Central Excise, Chandigarh-II Commissioner of Central Excise, Chandigarh-II and Commissioner of Central Excise, Chandigarh-I |
Commissioner of Central Excise (Appeals), Chandigarh-II |
| 10 | (i) For the Jurisdiction of Commissioner of Central Excise, Chennai-I
Commissioner of Central Excise, Chennai-I and Commissioner of Central Excise, Chennai-III (ii) For the Jurisdiction of Commissioner of Central Excise, Chennai-III Commissioner of Central Excise, Chennai-III and Commissioner of Central Excise, Chennai-I (iii) For the Jurisdiction of Commissioner of Central Excise, LTU,Chennai Commissioner of Central Excise, LTU, Chennai and Commissioner of Central Excise, Chennai-IV |
Commissioner of Central Excise (Appeals), Chennai
|
| 11 | (i) For the Jurisdiction of Commissioner of Central Excise, Chennai-II
Commissioner of Central Excise, Chennai-II and Commissioner of Central Excise, Chennai-IV (ii) For the Jurisdiction of Commissioner of Central Excise, Chennai-IV Commissioner of Central Excise, Chennai-IV and Commissioner of Central Excise, Chennai-II (iii) For the Jurisdiction of Commissioner of Central Excise, Puducherry Commissioner of Central Excise, Puducherry and Commissioner of Central Excise, Chennai-III |
Commissioner of Central Excise (Appeals), Chennai‑
II |
| 12 | (i) For the Jurisdiction of Commissioner of Central Excise, Cochin
Commissioner of Central Excise, Cochin and Commissioner of Central Excise, Thiruvananthapuram |
Commissioner of Central Excise (Appeals), Cochin I |
| 13 | (i) For the Jurisdiction of Commissioner of Central Excise, Calicut
Commissioner of Central Excise, Calicut and Commissioner of Central Excise, Cochin |
Commissioner of Central Excise (Appeals), Cochin II |
| 14 | (i) For the Jurisdiction of Commissioner of Central Excise, Thiruvananthapuram
Commissioner of Central Excise, Thiruvananthapuram and Commissioner of Central Excise, Cochin |
Commissioner of Central Excise (Appeals), Cochin III |
| 15 | (i) For the Jurisdiction of Commissioner of Central Excise, Coimbatore
Commissioner of Central Excise, Coimbatore and Commissioner of Central Excise, Salem (ii) For the Jurisdiction of Commissioner of Central Excise, Madurai Commissioner of Central Excise, Madurai and Commissioner of Central Excise, Tiruchirapalli (iii) For the Jurisdiction of Commissioner of Central Excise, Salem Commissioner of Central Excise, Salem and Commissioner of Central Excise, Coimbatore (iv) For the Jurisdiction of Commissioner of Central Excise, Tirunelveli Commissioner of Central Excise, Tirunelveli and Commissioner of Central Excise, Madurai |
Commissioner of Central Excise (Appeals)-I, Coimbatore |
| 16 | (i) For the Jurisdiction of Commissioner of Central Excise, Tiruchirapalli
Commissioner of Central Excise, Tiruchirapalli and Commissioner of Central Excise, Madurai |
Commissioner of Central Excise (Appeals)-II, Coimbatore |
| 17 | (i) For the Jurisdiction of Commissioner of Central Excise, Delhi-I
Commissioner of Central Excise, Delhi-I and Commissioner of Central Excise, Delhi-II (ii) For the Jurisdiction of Commissioner of Central Excise, Delhi- II Commissioner of Central Excise, Delhi-II and Commissioner of Central Excise,Delhi-I (iii) For the Jurisdiction of Commissioner of Central Excise, Rohtak Commissioner of Central Excise, Rohtak and Commissioner of Central Excise, Sonipat (iv) For the Jurisdiction of Commissioner of Central Excise, Sonipat (Delhi-III) Commissioner of Central Excise, Sonipat and Commissioner of Central Excise, Rohtak (v) For the Jurisdiction of Commissioner of Central Excise, LTU, Delhi Commissioner of Central Excise, LTU andCommissioner of Central Excise, Delhi-II (vi) For the Jurisdiction of Commissioner of Central Excise, Panchkula Commissioner of Central Excise, Panchkula and Commissioner of Central Excise, Chandigarh |
Commissioner of Central Excise (Appeals), Delhi-I. |
| 18 | (i) For the Jurisdiction of Commissioner of Central Excise, Gurgaon-I
Commissioner of Central Excise, Gurgaon-I and Commissioner of Central Excise, Gurgaon-II (ii) For the Jurisdiction of Commissioner of Central Excise, Gurgaon-II Commissioner of Central Excise, Gurgaon-II and Commissioner of Central Excise, Gurgaon-I (iii) For the Jurisdiction of Commissioner of Central Excise, Faridabad-I Commissioner of Central Excise, Faridabad-I and Commissioner of Central Excise, Faridabad-II (iv) For the Jurisdiction of Commissioner of Central Excise, Faridabad-II Commissioner of Central Excise, Faridabad-II and Commissioner of Central Excise, Faridabad-I |
Commissioner of Central Excise (Appeal) -II |
| 19 | (i) For the Jurisdiction of Commissioner of Central Excise, Hyderabad-I
Commissioner of Central Excise, Hyderabad-I and Commissioner of Central Excise, Hyderabad-II (ii) For the Jurisdiction of Commissioner of Central Excise, Hyderabad- II Commissioner of Central Excise, Hyderabad-II and Commissioner of Central Excise, Hyderabad-I |
Commissioner of Central Excise (Appeals), Hyderabad-I |
| 20 | (i) For the Jurisdiction of Commissioner of Central Excise, Hyderabad-III
Commissioner of Central Excise, Hyderabad-III and Commissioner of Central Excise, Hyderabad-IV (ii) For the Jurisdiction of Commissioner of Central Excise, Hyderabad-IV Commissioner of Central Excise, Hyderabad-IV and Commissioner of Central Excise, Hyderabad-III |
Commissioner of Central Excise (Appeals), Hyderabad-II |
| 21 | (i) For the Jurisdiction of Commissioner of Central Excise, Jaipur
Commissioner of Central Excise, Jaipur and Commissioner of Central Excise, Alwar (ii)For the Jurisdiction of Commissioner of Central Excise, Alwar Commissioner of Central Excise, Alwar and Commissioner of Central Excise Jaipur, |
Commissioner of Central Excise (Appeals), Jaipur |
| 22 | (i)For the Jurisdiction of Commissioner of Central Excise, Jodhpur
Commissioner of Central Excise, Jodhpur and Commissioner of Central Excise, Udaipur (ii)For the Jurisdiction of Commissioner of Central Excise, Udaipur Commissioner of Central Excise, Udaipur and Commissioner of Central Excise Jodhpur |
Commissioner of Central Excise (Appeals), Jaipur |
| 23 | (i)For the Jurisdiction of Commissioner of Central Excise, Kolkata-I
Commissioner of Central Excise, Kolkata-I and Commissioner of Central Excise, Kolkata-V (ii)For the Jurisdiction of Commissioner of Central Excise, Kolkata-II Commissioner of Central Excise, Kolkata-II and Commissioner of Central Excise,Haldia (iii)For the Jurisdiction of Commissioner of Central Excise, Kolkata-V Commissioner of Central Excise, Kolkata-V and Commissioner of Central Excise, Kolkata-I (iv)For the Jurisdiction of Commissioner of Central Excise, Haldia Comissioner of Central Excise, Haldia and Commissioner of Central Excise, Kolkata-II (v) For the Jurisdiction of Commissioner of Central Excise, Siliguri Commissioner of Central Excise, Siliguri and Commissioner of Central Excise, Durgapur |
Commissioner of Central Excise (Appeals), Kolkata– I |
| 24 | (i) For the Jurisdiction of Commissioner of Central Excise, Kolkata-III
Commissioner of Central Excise, Kolkata-III and Commissioner of Central Excise, Kolkata-IV (ii) For the Jurisdiction of Commissioner of Central Excise, Kolkata-IV Commissioner of Central Excise, Kolkata-IV and Commissioner of Central Excise, Kolkata-III (iii) For the Jurisdiction of Commissioner of Central Excise, Bolpur Commissioner of Central Excise, Bolpur and Commissioner of Central Excise, Durgapur (iv) For the Jurisdiction of Commissioner of Central Excise, Durgapur Commissioner of Central Excise, Durgapur and Commissioner of Central Excise, Bolpur (v) For the Jurisdiction of Commissioner, LTU, Kolkata Commissioner, LTU, Kolkata and Commissioner of Central Excise, Kolkata-II |
Commissioner of Central Excise (Appeals), Kolkata– II |
| 25 | (i) For the Jurisdiction of Commissioner of Central Excise, Kanpur
Commissioner of Central Excise, Kanpur and Commissioner of Central Excise, Agra (ii) For the Jurisdiction of Commissioner of Central Excise, Agra Commissioner of Central Excise, Agra and Commissioner of Central Excise, Kanpur |
Commissioner of Central Excise (Appeals), Lucknow |
| 26 | (i) For the Jurisdiction of Commissioner of Central Excise, Allahabad
Commissioner of Central Excise, Allahabad and Commissioner of Central Excise, Lucknow (ii) For the Jurisdiction of Commissioner of Central Excise, Lucknow Commissioner of Central Excise, Lucknow and Commissioner of Central Excise, Allahabad |
Commissioner of Central Excise (Appeals),
Allahabad |
| 27 | (i) For the Jurisdiction of Commissioner of Central Excise, Meerut
Commissioner of Central Excise, Meerut and Commissioner of Service Tax, Noida (ii) For the Jurisdiction of Commissioner of Central Excise, Dehradun Commissioner of Central Excise, Dehradun and Commissioner of Central Excise, Hapur (iii) For the Jurisdiction of Commissioner of Central Excise, Hapur Commissioner of Central Excise, Hapur and Commissioner of Central Excise, Dehradun |
Commissioner of Central Excise (Appeals), Meerut-I |
| 28 | (i) For the Jurisdiction of Commissioner of Central Excise, Ghaziabad
Commissioner of Central Excise, Ghaziabad and Commissioner of Central Excise, Noida-I (ii) For the Jurisdiction of Commissioner of Central Excise, Noida-I Commissioner of Central Excise, Noida-I and Commissioner of Central Excise, Ghaziabad (iii) For the Jurisdiction of Commissioner of Central Excise, Noida-II Commissioner of Central Excise, Noida-II and Commissioner of Customs, Noida |
Commissioner of Central Excise (Appeals), Meerut-II |
| 29 | (i)For the Jurisdiction of Commissioner of Central Excise, Belgaum Commissioner of Central Excise, Belgaum and Commissioner of Central Excise, Mysore
(i) For the Jurisdiction of Commissioner of Central Excise, Mysore Commissioner of Central Excise, Mysore and Commissioner of Central Excise, Mangalore (ii) For the Jurisdiction of Commissioner of Central Excise, Mangalore Commissioner of Central Excise, Mangalore and Commissioner of Central Excise Mysore, |
Commissioner of Central Excise (Appeals), Mysore |
| 30 | (i)For the Jurisdiction of Commissioner of Central Excise, Mumbai-I
Commissioner of Central Excise, Mumbai-I and Commissioner of Central Excise, Thane-I (ii)For the Jurisdiction of Commissioner of Central Excise, MumbaiIV Commissioner of Central Excise, Mumbai-IV and Commissioner of Central Excise, Mumbai-I (iii)For the Jurisdiction of Commissioner of Central Excise, Thane-I Commissioner of Central Excise, Thane-I and Commissioner of Central Excise, Thane-II (iv)For the Jurisdiction of Commissioner of Central Excise, Thane-II Commissioner of Central Excise, Thane-II and Commissioner of Central Excise, Thane-I (v)For the Jurisdiction of Commissioner, LTU, Mumbai Commissioner of Central Excise, LTU, Mumbai and Commissioner of Central Excise, Mumbai-I |
Commissioner of Central Excise (Appeals), Mumbai‑
I |
| 31 | (i)For the Jurisdiction of Commissioner of Central Excise, Mumbai-II
Commissioner of Central Excise, Mumbai-II and Commissioner of Central Excise, Raigarh (ii)For the Jurisdiction of Commissioner of Central Excise, Mumbai- III Commissioner of Central Excise, Mumbai-III and Commissioner of Central Excise, Belapur (iii)For the Jurisdiction of Commissioner of Central Excise, Belapur Commissioner of Central Excise, Belapur and Commissioner of Central Excise, Mumbai-III (iv)For the Jurisdiction of Commissioner of Central Excise, Raigarh Commissioner of Central Excise, Raigarh and Commissioner of Central Excise, Mumbai-II |
Commissioner of Central Excise (Appeals), Mumbai‑
II |
| 32 | (i)For the Jurisdiction of Commissioner of Central Excise, Nagpur-I
Commissioner of Central Excise, Nagpur-I and Commissioner of Central Excise, Nagpur-II (ii)For the Jurisdiction of Commissioner of Central Excise, Nagpur-II Commissioner of Central Excise, Nagpur-II and Commissioner of Central Excise, Nagpur-I (iii)For the Jurisdiction of Commissioner of Central Excise, Wardha Commissioner of Central Excise, Wardha and Commissioner of Central Excise, Nagpur-II (iv)For the Jurisdiction of Commissioner of Central Excise, Aurangabad Commissioner of Central Excise, Aurangabad and Commissioner of Central Excise, Nasik-I (v)For the Jurisdiction of Commissioner of Central Excise, Nasik-I Commissioner of Central Excise, Nasik I and Commissioner of Central Excise, Nasik II (vi)For the Jurisdiction of Commissioner of Central Excise, Nasik-II Commissioner of Central Excise, Nasik-II and Commissioner of Central Excise, Nasik-I |
Commissioner of Central Excise (Appeals),Nagpur |
| 33 | (i)For the Jurisdiction of Commissioner of Central Excise, Pune-I
Commissioner of Central Excise, Pune-I and Commissioner of Central Excise, Pune-II (ii)For the Jurisdiction of Commissioner of Central Excise, Pune-II Commissioner of Central Excise, Pune-II and Commissioner of Central Excise, Pune-I |
Commissioner of Central Excise (Appeals), Pune-I |
| 34 | (i) For the Jurisdiction of Commissioner of Central Excise, Kolhapur
Commissioner of Central Excise,Kolhapur and Commissioner of Central Excise, Pune-III (ii)For the Jurisdiction of Commissioner of Central Excise, Goa Commissioner of Central Excise, Goa and Commissioner of Customs, Goa |
Commissioner of Central Excise (Appeals), Pune-II |
| 35 | (i)For the Jurisdiction of Commissioner of Central Excise, Pune-III
Commissioner of Central Excise, Pune-III and Commissioner of Central Excise, Pune-IV (ii)For the Jurisdiction of Commissioner of Central Excise, Pune-IV Commissioner of Central Excise, Pune-IV and Commissioner of Service Tax, Pune-III |
Commissioner of Central Excise (Appeals), Pune-III |
| 36 | (i)For the Jurisdiction of Commissioner of Central Excise, Jamshedpur
Commissioner of Central Excise, Jamshedpur and Commissioner of Central Excise, Ranchi-I ( (ii)For the Jurisdiction of Commissioner of Central Excise, Ranchi-I Commissioner of Central Excise, Ranchi-I and Commissioner of Central Excise, Jamshedpur (iii)For the Jurisdiction of Commissioner of Central Excise, Dhanbad Commissioner of Central Excise,Dhanbad and Commissioner of Central Excise, Bokaro (Ranchi-II) (iv)For the Jurisdiction of Commissioner of Central Excise, Bokaro (Ranchi-II) Commissioner of Central Excise, Bokaro(Ranchi-II) and Commissioner of Central Excise,Dhanbad |
Commissioner of Central Excise (Appeals), Ranchi |
| 37 | For the Jurisdiction of Commissioner of Central Excise, Patna
Commissioner of Central Excise, Patna and Commissioner of Central Excise,(Audit), Patna |
Commissioner of Central Excise (Appeals), Patna |
| 38 | (i)For the Jurisdiction of Commissioner of Central Excise, Shillong
Commissioner of Central Excise, Shillong and Commissioner of Central Excise, Dibrugarh (ii)For the Jurisdiction of Commissioner of Central Excise, Guwahati Commissioner of Central Excise, Guwahati and Commissioner of Central Excise,Dibrugarh (iii)For the Jurisdiction of Commissioner of Central Excise, Dibrugarh Commissioner of Central Excise, Dibrugarh and Commissioner of Central Excise, Guwahati |
Commissioner of Central Excise (Appeals), Shillong |
| 39 | (i) For the Jurisdiction of Commissioner of Central Excise, Vadodara-I
Commissioner of Central Excise, Vadodara-I and Commissioner of Central Excise,Vadodara-II (ii)For the Jurisdiction of Commissioner of Central Excise, Vadodara‑ II Commissioner of Central Excise, Vadodara-II and Commissioner of Central Excise,Vadodara-I (iii)For the Jurisdiction of Commissioner of Central Excise, Anand Commissioner of Central Excise, Anand and Commissioner of Central Excise,Vadodara-I |
Commissioner of Central Excise (Appeals), Vadodara-I |
| 40 | (i) For the Jurisdiction of Commissioner of Central Excise, Bharuch
Commissioner of Central Excise, Bharuch and Commissioner of Central Excise, Surat-I (ii) For the Jurisdiction of Commissioner of Central Excise, Surat-I Commissioner of Central Excise, Surat-I and Commissioner of Central Excise, Surat-II (iii) For the Jurisdiction of Commissioner of Central Excise, Surat-II Commissioner of Central Excise, Surat-II and Commissioner of Central Excise, Surat-I |
Commissioner of Central Excise (Appeals),
Vadodara- II |
| 41 | (i) For the Jurisdiction of Commissioner of Central Excise, Valsad
Commissioner of Central Excise, Valsad and Commissioner of Central Excise,Daman (ii) For the Jurisdiction of Commissioner of Central Excise, Daman Commissioner of Central Excise, Daman and Commissioner of Central Excise,Valsad (iii) For the Jurisdiction of Commissioner of Central Excise, Silvassa Commissioner of Central Excise, Silvasa and Commissioner of Central Excise,Daman |
Commissioner of Central Excise (Appeals), Vadodara-III |
| 42 | For the Jurisdiction of Commissioner of Central Excise, Vishakhapatnam-I
Commissioner of Central Excise, Vishakhapatnam-I and Commissioner of Central Excise, Kakinada (Vishakhapatnam-II). For the Jurisdiction of Commissioner of Central Excise, Kakinada (Vishakhapatnam-II), Commissioner of Central Excise, Kakinada (Vishakhapatnam-II) and Commissioner of Central Excise, Nellore (Vishakhapatnam-III) |
Commissioner of Central Excise (Appeals), Vishakhapatnam-I |
| 43 | (1)(i)For the Jurisdiction of Commissioner of Central Excise, Guntur
Commissioner of Central Excise, Guntur and Commissioner of Central Excise, Nellore (Vishakhapatnam-III) (ii)For the Jurisdiction of Commissioner of Central Excise, Nellore (Vishakhapatnam III) Commissioner of Central Excise, Nellore (Vishakhapatnam-III) and Commissioner of Central Excise, Guntur (iii)For the jurisdiction of Commissioner of Central Excise, Tirupati Commissioner of Central Excise, Tirupati and Commissioner of Central Excise, Vishakhapatnam-II |
Commissioner of Central Excise (Appeals), Vishakhapatnam-II |
Explanation- The expression “Commissioner” in column 2 shall include “Principal Commissioner” and expression “Commissioner of Central Excise (Appeals)” in column 3 of the table shall include “Commissioner of Service Tax (Appeals)”, wherever applicable.
Joint Secretary (Review)
4.6 Office Order No. 7 / 2014-CUS Dated 22.10.2014
[Read with Corrigendum issued vide Office Order-10, dated 12.11.2014]
Constitution of Review Committee of Commissioners of Central Excise – Reg.
In exercise of the powers conferred by sub-section (1B) of section 1 29A of the Customs Act, 1962 (52 of 1962), the Board constitutes the following Committees consisting of two Commissioners mentioned in column (2) of the Table below to be the Committee, for the areas falling within the jurisdiction of the Commissioner (Appeals) in the corresponding entry in column (3) of the said Table for the purpose of sub-section (2) of section 129A of the Customs Act, 1962 (52 of 1962), namely:-
| Sr. No. | Committees | Area of Jurisdiction |
| 1 | (i) For the Jurisdiction of Commissioner of Central Excise, Ahmedabad-I
Commissioner of Central Excise, Ahmedabad-I and Commissioner of Central Excise, Ahmedabad-II (ii) For the Jurisdiction of Commissioner of Central Excise, Ahmedabad-III Commissioner of Central Excise, Ahmedabad-III and Commissioner of Central Excise, Ahmedabad-I |
Commissioner of Central Excise (Appeals), Ahmedabad-I |
| 2 | For the Jurisdiction of Commissioner of Central Excise, Ahmedabad-II
Commissioner of Central Excise, Ahmedabad-II and Commissioner of Central Excise, Ahmedabad-III |
Commissioner of Central Excise (Appeals), Ahmedabad-II |
| 3 | (i) For the Jurisdiction of Commissioner of Central Excise, Rajkot
Commissioner of Central Excise, Rajkot and Commissioner of Central Excise, Kutch(Gandhidham) (ii) For the Jurisdiction of Commissioner of Central Excise, Bhavnagar Commissioner of Central Excise, Bhavnagar and Commissioner of Central Excise, Rajkot (iii) For the Jurisdiction of Commissioner of Central Excise, Kutch (Gandhidham) Commissioner of Central Excise, Kutch and Commissioner of Central Excise, Bhavnagar. |
Commissioner of Central Excise (Appeals), Ahmedabad-III |
| 4 | (i) For the Jurisdiction of Commissioner of Central Excise, Bangalore-I
Commissioner of Central Excise, Bangalore-I and Commissioner of Central Excise, Bangalore-II (ii) For the Jurisdiction of Commissioner of Central Excise, Bangalore-II Commissioner of Central Excise, Bangalore-II and Commissioner of Central Excise, Bangalore-III (iii) For the Jurisdiction of Commissioner of Central Excise, Bangalore-III Commissioner of Central Excise, Bangalore-III and Commissioner of Central Excise, Bangalore-I |
Commissioner of Central Excise (Appeals), Bangalore-I |
| 5 | (i) For the Jurisdiction of Commissioner of Central Excise, Bangalore IV
Commissioner of Central Excise, Bangalore-IV and Commissioner of Central Excise, Bangalore-V (ii) For the Jurisdiction of Commissioner of Central Excise, Bangalore V Commissioner of Central Excise, Bangalore-V and Commissioner of Central Excise-IV, Bangalore (iii) For the Jurisdiction of Commissioner of Central Excise, LTU, Bangalore Principal Commissioner of Central Excise, LTU, Bangalore and Commissioner of Central Excise, Bangalore IV |
Commissioner of Central Excise (Appeals), Bangalore-II |
| 6 | (i) For the Jurisdiction of Commissioner of Central Excise, Indore
Commissioner of Central Excise, Indore and Commissioner of Central Excise, Bhopal (ii) For the Jurisdiction of Commissioner of Central Excise, Bhopal Commissioner of Central Excise, Bhopal and Commissioner of Central Excise, Indore (iii) For the Jurisdiction of Commissioner of Central Excise, Gwalior Commissioner of Central Excise, Gwalior, and Commissioner of Central Excise, Bhopal |
Commissioner of Central Excise (Appeals), Bhopal‑
I |
| 6A | (i) For the Jurisdiction of Commissioner of Central Excise, Raipur Commissioner of Central Excise, Raipur and
Commissioner of Central Excise, Bilaspur (ii)For the Jurisdiction of Commissioner of Central Excise, Bilaspur Commissioner of Central Excise, Bilaspur and Commissioner of Central Excise, Raipur (iii) For the Jurisdiction of Commissioner of Central Excise, Jabalpur Commissioner of Central Excise, Jabalpur, and Commissioner of Central Excise, Bilaspur |
Commissioner of Central Excise (Appeals), Bhopal‑
II |
| 7 | (i) For the Jurisdiction of Commissioner of Central Excise, Bhubaneshwar-I
Commissioner of Central Excise, Bhubaneshwar-I and Commissioner of Central Excise, Bhubaneshwar-II (ii) For the Jurisdiction of Commissioner of Central Excise, Bhubaneshwar-II Commissioner of Central Excise, Bhubaneshwar-II and Commissioner of Central Excise, Bhubaneshwar-I (iii) For the Jurisdiction of Commissioner of Central Excise, Rourkela Commissioner of Central Excise, Rourkela and Commissioner of Central Excise, Bhubaneshwar-II |
Commissioner of Central Excise (Appeals), Bhubaneshwar |
| 8 | For the Jurisdiction of Commissioner of Central Excise, Chandigarh-I
Commissioner of Central Excise, Chandigarh I and Commissioner of Central Excise, Panchkula For the Jurisdiction of Commissioner of Central Excise, Ludhiana Commissioner of Central Excise, Ludhiana and Commissioner of Central Excise, Chandigarh-II (iii) For the Jurisdiction of Commissioner of Central Excise, Jalandhar Commissioner of Central Excise, Jalandhar and Commissioner of Central Excise, Jammu and Kashmir |
Commissioner of Central Excise (Appeals), Chandigarh-I |
| 9 | (i) For the Jurisdiction of Commissioner of Central Excise, Jammu and Kashmir
Commissioner of Central Excise, Jammu and Kashmir and Commissioner of Central Excise, Jalandhar (ii) For the Jurisdiction of Commissioner of Central Excise, Chandigarh-II Commissioner of Central Excise, Chandigarh-II and Commissioner of Central Excise, Chandigarh-I |
Commissioner of Central Excise (Appeals), Chandigarh-II |
| 10 | (i) For the Jurisdiction of Commissioner of Central Excise, Chennai-I
Commissioner of Central Excise, Chennai-I and Commissioner of Central Excise, Chennai-III (ii) For the Jurisdiction of Commissioner of Central Excise, Chennai-III Commissioner of Central Excise, Chennai-III and Commissioner of Central Excise, Chennai-I (iii) For the Jurisdiction of Commissioner of Central Excise, LTU, Chennai Commissioner of Central Excise, LTU, Chennai and Commissioner of Central Excise, Chennai-IV |
Commissioner of Central Excise (Appeals), Chennai-I |
| 11 | (i) For the Jurisdiction of Commissioner of Central Excise, Chennai-II
Commissioner of Central Excise, Chennai-II and Commissioner of Central Excise, Chennai-IV (ii) For the Jurisdiction of Commissioner of Central Excise, Chennai-IV Commissioner of Central Excise, Chennai-IV and Commissioner of Central Excise, Chennai-II (iii) For the Jurisdiction of Commissioner of Central Excise, Puducherry Commissioner of Central Excise, Puducherry and. Commissioner of Central Excise, Chennai-III |
Commissioner of Central Excise (Appeals), Chennai-II |
| 12 | For the Jurisdiction of Commissioner of Central Excise, Cochin
Commissioner of Central Excise, Cochin and Commissioner of Central Excise, Thiruvananthapuram |
Commissioner of Central Excise (Appeals), Cochin
I |
| 13 | For the Jurisdiction of Commissioner of Central Excise, Calicut
Commissioner of Central Excise, Calicut and Commissioner of Central Excise, Cochin |
Commissioner of Central Excise (Appeals), Cochin
II |
| 14 | For the Jurisdiction of Commissioner of Central Excise, Thiruvananthapuram
Commissioner of Central Excise, Thiruvananthapuram and Commissioner of Central Excise, Cochin |
Commissioner of Central Excise (Appeals), Cochin III |
| 15 | (i) For the Jurisdiction of Commissioner of Central Excise,
Coimbatore Commissioner of Central Excise, Coimbatore and Commissioner of Central Excise, Salem (ii) For the Jurisdiction of Commissioner of Central Excise, Madurai Commissioner of Central Excise, Madurai and Commissioner of Central Excise, Tiruchirapalli (iii) For the Jurisdiction of Commissioner of Central Excise, Salem Commissioner of Central Excise, Salem and Commissioner of Central Excise, Coimbatore (iv) For the Jurisdiction of Commissioner of Central Excise, Tirunelveli Commissioner of Central Excise, Tirunelveli and Commissioner of Central Excise, Madurai |
Commissioner of Central Excise (Appeals)-I, Coimbatore |
| 16 | For the Jurisdiction of Commissioner of Central Excise, Tiruchirapalli
Commissioner of Central Excise, Tiruchirapalli and Commissioner of Central Excise, Madurai |
Commissioner of Central Excise (Appeals)-II, Coimbatore |
| 17 | For the Jurisdiction of Commissioner of Central Excise, Delhi-I
Commissioner of Central Excise, Delhi-I and Commissioner of Central Excise, Delhi-II For the Jurisdiction of Commissioner of Central Excise, Delhi- II Commissioner of Central Excise, Delhi-II and Commissioner of Central Excise,Delhi-I For the Jurisdiction of Commissioner of Central Excise, Rohtak Commissioner of Central Excise, Rohtak and Commissioner of Central Excise, Sonipat For the Jurisdiction of Commissioner of Central Excise, Sonipat (Delhi-III) Commissioner of Central Excise, Sonipat and Commissioner of Central Excise, Rohtak For the Jurisdiction of Commissioner of Central Excise, LTU, Delhi Commissioner of Central Excise, LTU and Commissioner of Central Excise, Delhi-II For the Jurisdiction of Commissioner of Central Excise, Panchkula Commissioner of Central Excise, Panchkula and Commissioner of Central Excise, Chandigarh |
Commissioner of Central Excise (Appeals), Delhi-I. |
| 18 | For the Jurisdiction of Commissioner of Central Excise, Gurgaon-I
Commissioner of Central Excise, Gurgaon-I and Commissioner of Central Excise, Gurgaon-II For the Jurisdiction of Commissioner of Central Excise, Gurgaon-II Commissioner of Central Excise, Gurgaon-II and Commissioner of Central Excise, Gurgaon-I For the Jurisdiction of Commissioner of Central Excise, Faridabad-I Commissioner of Central Excise, Faridabad-I and Commissioner of Central Excise, Faridabad-II For the Jurisdiction of Commissioner of Central Excise, Faridabad-II Commissioner of Central Excise, Faridabad-II and Commissioner of Central Excise, Faridabad-I |
Commissioner of Central Excise (Appeal) -II |
| 19 | For the Jurisdiction of Commissioner of Central Excise, Hyderabad-I
Commissioner of Central Excise, Hyderabad-I and Commissioner of Central Excise, Hyderabad-II For the Jurisdiction of Commissioner of Central Excise, Hyderabad- II Commissioner of Central Excise, Hyderabad-II and Commissioner of Central Excise, Hyderabad-I |
Commissioner of Central Excise (Appeals), Hyderabad-I |
| 20 | For the Jurisdiction of Commissioner of Central Excise, Hyderabad-III
Commissioner of Central Excise, Hyderabad-III and Commissioner of Central Excise, Hyderabad-IV For the Jurisdiction of Commissioner of Central Excise, Hyderabad-IV Commissioner of Central Excise, Hyderabad-IV and Commissioner of Central Excise, Hyderabad-III |
Commissioner of Central Excise (Appeals), Hyderabad-II |
| 21 | For the Jurisdiction of Commissioner of Central Excise, Jaipur
Commissioner of Central Excise, Jaipur and Commissioner of Central Excise, Alwar For the Jurisdiction of Commissioner of Central Excise, Alwar Commissioner of Central Excise, Alwar and Commissioner of Central Excise Jaipur, |
Commissioner of Central Excise (Appeals), Jaipur |
| 22 | For the Jurisdiction of Commissioner of Central Excise, Jodhpur
Commissioner of Central Excise, Jodhpur and Commissioner of Central Excise, Udaipur For the Jurisdiction of Commissioner of Central Excise, Udaipur Commissioner of Central Excise, Udaipur and Commissioner of Central Excise Jodhpur |
Commissioner of Central Excise (Appeals), Jaipur |
| 23 | For the Jurisdiction of Commissioner of Central Excise, Kolkata-I
Commissioner of Central Excise, Kolkata-I and Commissioner of Central Excise, Kolkata-V For the Jurisdiction of Commissioner of Central Excise, Kolkata-II Commissioner of Central Excise, Kolkata-II and Commissioner of Central Excise, Haldia For the Jurisdiction of Commissioner of Central Excise, Kolkata-V Commissioner of Central Excise, Kolkata-V and Commissioner of Central Excise, Kolkata-I For the Jurisdiction of Commissioner of Central Excise, Haldia Commissioner of Central Excise, Haldia and Commissioner of Central Excise, Kolkata-II (v) For the Jurisdiction of Commissioner of Central Excise, Siliguri Commissioner of Central Excise, Siliguri and Commissioner of Central Excise, Durgapur |
Commissioner of Central Excise (Appeals), Kolkata–I |
| 24 | For the Jurisdiction of Commissioner of Central Excise, Kolkata-III
Commissioner of Central Excise, Kolkata-III and Commissioner of Central Excise, Kolkata-IV For the Jurisdiction of Commissioner of Central Excise, Kolkata-IV Commissioner of Central Excise, Kolkata-IV and Commissioner of Central Excise, Kolkata-III For the Jurisdiction of Commissioner of Central Excise, Bolpur Commissioner of Central Excise, Bolpur and Commissioner of Central Excise, Durgapur For the Jurisdiction of Commissioner of Central Excise, Durgapur Commissioner of Central Excise, Durgapur and Commissioner of Central Excise, Bolpur (iv) For the Jurisdiction of Commissioner, LTU, Kolkata Commissioner ,LTU, Kolkata and Commissioner of Central Excise, Kolkata-II |
Commissioner of Central Excise (Appeals), Kolkata–II |
| 25 | For the Jurisdiction of Commissioner of Central Excise, Kanpur
Commissioner of Central Excise, Kanpur and Commissioner of Central Excise, Agra For the Jurisdiction of Commissioner of Central Excise, Agra Commissioner of Central Excise, Agra and Commissioner of Central Excise, Kanpur |
Commissioner of Central Excise (Appeals),
Lucknow |
| 26 | For the Jurisdiction of Commissioner of Central Excise, Allahabad
Commissioner of Central Excise, Allahabad and Commissioner of Central Excise, Lucknow For the Jurisdiction of Commissioner of Central Excise, Lucknow Commissioner of Central Excise, Lucknow and Commissioner of Central Excise, Allahabad |
Commissioner of Central Excise (Appeals), Allahabad |
| 27 | (i) For the Jurisdiction of Commissioner of Central Excise, Meerut
Commissioner of Central Excise, Meerut and Commissioner of Service Tax, Noida For the Jurisdiction of Commissioner of Central Excise, Dehradun Commissioner of Central Excise, Dehradun and Commissioner of Central Excise, Hapur For the Jurisdiction of Commissioner of Central Excise, Hapur Commissioner of Central Excise, Hapur and Commissioner of Central Excise, Dehradun |
Commissioner of Central Excise (Appeals), Meerut‑ |
| 28 | For the Jurisdiction of Commissioner of Central Excise, Ghaziabad
Commissioner of Central Excise, Ghaziabad and Commissioner of Central Excise, Noida-I For the Jurisdiction of Commissioner of Central Excise, Noida-I Commissioner of Central Excise, Noida-I and Commissioner of Central Excise, Ghaziabad (iii) For the Jurisdiction of Commissioner of Central Excise, Noida-II Commissioner of Central Excise, Noida-II and Commissioner of Customs, Noida |
Commissioner of Central Excise (Appeals), Meerut‑
II |
| 29 | For the Jurisdiction of Commissioner of Central Excise, Belgaum
Commissioner of Central Excise, Belgaum and Commissioner of Central Excise, Mysore For the Jurisdiction of Commissioner of Central Excise, Mysore Commissioner of Central Excise, Mysore and Commissioner of Central Excise, Mangalore (iii) For the Jurisdiction of Commissioner of Central Excise, Mangalore Commissioner of Central Excise, Mangalore and Commissioner of Central Excise Mysore, |
Commissioner of Central Excise (Appeals), Mysore |
| 30 | For the Jurisdiction of Commissioner of Central Excise, Mumbai-I
Commissioner of Central Excise, Mumbai-I and Commissioner of Central Excise, Thane-I For the Jurisdiction of Commissioner of Central Excise, Mumbai-IV Commissioner of Central Excise, Mumbai-IV and Commissioner of Central Excise, Mumbai-I For the Jurisdiction of Commissioner of Central Excise, Thane-I Commissioner of Central Excise, Thane-I and Commissioner of Central Excise, Thane-II For the Jurisdiction of Commissioner of Central Excise, Thane-II Commissioner of Central Excise, Thane-II and Commissioner of Central Excise, Thane-I (v) For the Jurisdiction of Commissioner, LTU, Mumbai Commissioner of Central Excise, LTU, Mumbai and Commissioner of Central Excise, Mumbai-I |
Commissioner of Central Excise (Appeals), Mumbai-I |
| 31 | For the Jurisdiction of Commissioner of Central Excise, Mumbai-II Commissioner of Central Excise, Mumbai-II and
Commissioner of Central Excise, Raigarh For the Jurisdiction of Commissioner of Central Excise, Mumbai-III Commissioner of Central Excise, Mumbai-III and Commissioner of Central Excise, Belapur For the Jurisdiction of Commissioner of Central Excise, Belapur Commissioner of Central Excise, Belapur and Commissioner of Central Excise, Mumbai-III For the Jurisdiction of Commissioner of Central Excise, Raigarh Commissioner of Central Excise, Raigarh and Commissioner of Central Excise, Mumbai-II |
Commissioner of Central Excise (Appeals), Mumbai-II |
| 32 | For the Jurisdiction of Commissioner of Central Excise, Nagpur-I Commissioner of Central Excise, Nagpur-I and
Commissioner of Central Excise, Nagpur-II For the Jurisdiction of Commissioner of Central Excise, Nagpur-II Commissioner of Central Excise, Nagpur-II and Commissioner of Central Excise, Nagpur-I For the Jurisdiction of Commissioner of Central Excise, Wardha Commissioner of Central Excise, Wardha and Commissioner of Central Excise, Nagpur-II For the Jurisdiction of Commissioner of Central Excise, Aurangabad Commissioner of Central Excise, Aurangabad and Commissioner of Central Excise, Nasik-I For the Jurisdiction of Commissioner of Central Excise, Nasik-I Commissioner of Central Excise, Nasik I and Commissioner of Central Excise, Nasik II For the Jurisdiction of Commissioner of Central Excise, Nasik-II Commissioner of Central Excise, Nasik-II and Commissioner of Central Excise, Nasik-I |
Commissioner of Central Excise (Appeals),Nagpur |
| 33 | For the Jurisdiction of Commissioner of Central Excise, Pune-I Commissioner of Central Excise, Pune-I and
Commissioner of Central Excise, Pune-II For the Jurisdiction of Commissioner of Central Excise, Pune-II Commissioner of Central Excise, Pune-II and Commissioner of Central Excise, Pune-I |
Commissioner of Central Excise (Appeals), Pune-I |
| 34 | For the Jurisdiction of Commissioner of Central Excise, Kolhapur Commissioner of Central Excise, Kolhapur and
Commissioner of Central Excise, Pune-III For the Jurisdiction of Commissioner of Central Excise, Goa Commissioner of Central Excise, Goa and Commissioner of Customs, Goa |
Commissioner of Central Excise (Appeals), Pune-II |
| 35 | For the Jurisdiction of Commissioner of Central Excise, Pune-III Commissioner of Central Excise, Pune-III and Commissioner of Central Excise, Pune-IV
For the Jurisdiction of Commissioner of Central Excise, Pune-IV Commissioner of Central Excise, Pune-IV and Commissioner of Service Tax, Pune-III |
Commissioner of Central Excise (Appeals), PuneIII |
| 36 | For the Jurisdiction of Commissioner of Central Excise, Jamshedpur Commissioner of Central Excise, Jamshedpur and Commissioner of Central Excise, Ranchi-I
For the Jurisdiction of Commissioner of Central Excise, Ranchi-I Commissioner of Central Excise, Ranchi-I and Commissioner of Central Excise, Jamshedpur For the Jurisdiction of Commissioner of Central Excise, Dhanbad Commissioner of Central Excise, Dhanbad and Commissioner of Central Excise, Bokaro (Ranchi-II) For the Jurisdiction of Commissioner of Central Excise, Bokaro (Ranchi-II) Commissioner of Central Excise, Bokaro(Ranchi-II) and Commissioner of Central Excise,Dhanbad |
Commissioner of Central Excise (Appeals), Ranchi |
| 37 | For the Jurisdiction of Commissioner of Central Excise, Patna Commissioner of Central Excise, Patna and
Commissioner of Central Excise,(Audit), Patna |
Commissioner of Central Excise (Appeals), Patna |
| 38 | For the Jurisdiction of Commissioner of Central Excise, Shillong Commissioner of Central Excise, Shillong and Commissioner of Central Excise, Dibrugarh
For the Jurisdiction of Commissioner of Central Excise, Guwahati Commissioner of Central Excise, Guwahati and Commissioner of Central Excise, Dibrugarh (iii) For the Jurisdiction of Commissioner of Central Excise, Dibrugarh Commissioner of Central Excise, Dibrugarh and Commissioner of Central Excise, Guwahati |
Commissioner of Central Excise (Appeals), Shillong |
| 39 | For the Jurisdiction of Commissioner of Central Excise, Vadodara-I Commissioner of Central Excise, Vadodara-I and Commissioner of Central Excise,Vadodara-II
For the Jurisdiction of Commissioner of Central Excise, Vadodara-II Commissioner of Central Excise, Vadodara-II and Commissioner of Central Excise,Vadodara-I (iii) For the Jurisdiction of Commissioner of Central Excise, Anand Commissioner of Central Excise, Anand and Commissioner of Central Excise,Vadodara-I |
Commissioner of Central Excise (Appeals), Vadodara-I |
| 40 | For the Jurisdiction of Commissioner of Central Excise, Bharuch Commissioner of Central Excise, Bharuch and
Commissioner of Central Excise,Surat-I For the Jurisdiction of Commissioner of Central Excise, Surat-I Commissioner of Central Excise, Surat-I and Commissioner of Central Excise, Surat-II (iii) For the Jurisdiction of Commissioner of Central Excise, Surat-II Commissioner of Central Excise, Surat-II and Commissioner of Central Excise, Surat-I |
Commissioner of Central Excise (Appeals),
Vadodara- II |
| 41 | For the Jurisdiction of Commissioner of Central Excise,Valsad Commissioner of Central Excise, Valsad and Commissioner of Central Excise, Daman
For the Jurisdiction of Commissioner of Central Excise, Daman Commissioner of Central Excise, Daman and Commissioner of Central Excise, Valsad (iii) For the Jurisdiction of Commissioner of Central Excise, Silvassa Commissioner of Central Excise, Silvasa and Commissioner of Central Excise, Daman |
Commissioner of Central Excise (Appeals), Vadodara-III |
| 42 | For the Jurisdiction of Commissioner of Central Excise, Vishakhapatnam-I
Commissioner of Central Excise, Vishakhapatnam-I and Commissioner of Central Excise, Kakinada(Vishakhapatnam-II). For the Jurisdiction of Commissioner of Central Excise, Kakinada (Vishakhapatnam-II), Commissioner of Central Excise, Kakinada (Vishakhapatnam-II) and Commissioner of Central Excise, Nellore (Vishakhapatnam-III) |
Commissioner of Central Excise (Appeals), Vishakhapatnam-I |
| 43 | (1)
For the Jurisdiction of Commissioner of Central Excise, Guntur Commissioner of Central Excise, Guntur and Commissioner of Central Excise, Nellore (Vishakhapatnam-III) For the Jurisdiction of Commissioner of Central Excise, Nellore (Vishakhapatnam III) Commissioner of Central Excise, Nellore (Vishakhapatnam-III) and Commissioner of Central Excise, Guntur (iii) For the jurisdiction of Commissioner of Central Excise, Tirupati Commissioner of Central Excise, Tirupati and Commissioner of Central Excise, Vishakhapatnam-I |
Commissioner of Central Excise (Appeals), Vishakhapatnam-II |
Explanation.- For the purpose of this notification the expression Commissioner of Central Excise (Appeals) means Commissioner of Central Excise (Appeals) empowered to act as Commissioner of Customs (Appeals) and the expression Commissioner of Central excise means Commissioner of Central Excise empowered to act as “Commissioner of Customs” within their respective jurisdiction vide Notification No 83/2004-Cus (NT) dated 30.6.2010. Further, the expression “Commissioner” in column 2 shall include “Principal Commissioner”, wherever applicable.
Joint Secretary (Review)
4.7 Office Order No. 8 /2014-CUS Dated 22.10.2014
[Read with corrigendum issued vide Office Order-10, Dated 12.11.2014]
Constitution of Review Committee of Commissioners of Central Excise – Reg.
In exercise of the powers conferred by sub-section (1B) of section 1 29A of the Customs Act, 1962(52 of 1962), the Central Board of Excise and Customs constitutes the following Committees consisting of two Commissioners of Customs mentioned in column (2) of the Table below to be the Committee, for the areas falling within the jurisdiction of the Commissioner of Customs(Appeals) mentioned in the corresponding entry in column (3) of the said Table for the purpose of sub-section (2) of section 129A of the Customs Act, 1962 (52 of 1962).
| Sr. No. | Committees | Area of Jurisdiction |
| (1) | (2) | (3) |
| 1 | For the Jurisdiction of Commissioner of Customs (General), Delhi
Commissioner of Customs (General), Delhi and Commissioner of Customs (Airport), Delhi For the Jurisdiction of Commissioner of Customs (Airport), Delhi Commissioner of Customs, (Airport), Delhi and Commissioner of Customs (General), Delhi For the Jurisdiction of Commissioner of Customs, Air Cargo Complex, (Import), Delhi Commissioner of Customs, Air Cargo Complex, (Import), Delhi and Commissioner of Customs, Air Cargo Complex, (Export), Delhi For the Jurisdiction of Commissioner of Customs, Air Cargo Complex, (Export), Delhi Commissioner of Customs, Air Cargo Complex, (Export), Delhi and Commissioner of Customs, Air Cargo Complex, (Import), Delhi For the Jurisdiction of Commissioner of Customs, Inland Container Depot, Tughlakabad (Import), Delhi Commissioner of Customs, Inland Container Depot, Tughlakabad (Import), Delhi and Commissioner of Customs, Inland Container Depot, Tughlakabad (Export), Delhi For the Jurisdiction of Commissioner of Customs, Inland Container Depot, Tughlakabad (Export), Delhi Commissioner of Customs, Inland Container Depot, Tughlakabad (Export), Delhi and Commissioner of Customs, Inland Container Depot, Tughlakabad (Import), Delhi For the Jurisdiction of Commissioner of Customs, Inland Container Depot, Patparganj and other Inland Container Depots, Delhi Commissioner of Customs, Inland Container Depot, Patparganj and other Inland Container Depots, Delhi Commissioner of Customs(Preventive), Delhi. For the Jurisdiction of Commissioner of Customs (Preventive), Delhi Commissioner of Customs(Preventive), Delhi and Commissioner of Customs, Inland Container Depot, Patparganj and other Inland Container Depots, Delhi |
Commissioner of Customs (Appeals), Delhi |
| 2 | (i)For the Jurisdiction of Commissioner of Customs (General), Mumbai, Zone-I
Commissioner of Customs, (General), Mumbai-I and Commissioner of Customs, (Export-I), Mumbai Zone I (ii)For the Jurisdiction of Commissioner of Customs (Import-I), Mumbai, Zone-I Commissioner of Customs (Import-I), Mumbai, Zone-I Commissioner of Customs (Import-II), Mumbai, Zone-I (iii)For the Jurisdiction of Commissioner of Customs (Import-II),Mumbai, Zone-I Commissioner of Customs (Import-II), Mumbai, Zone-I and Commissioner of Customs (Import-I), Mumbai, Zone-I (iv)For the Jurisdiction of Commissioner of Customs (Export-I), Mumbai, Zone-I Commissioner of Customs, (Export-I), Mumbai-I and Commissioner of Customs, (Export-II),Mumbai-I (v)For the Jurisdiction of For the Jurisdiction of Commissioner of Customs (Export-II), Mumbai, Zone-I Commissioner of Customs, (Export-II), Mumbai-I and Commissioner of Customs, (Export-I) , Mumbai-I |
Commissioner of Customs (Appeals), Mumbai-I |
| 3 | For the Jurisdiction of Commissioner of Customs (Nhava Sheva-II), Mumbai, Zone-II
Commissioner of Customs (Nhava Sheva-II) and Commissioner of Customs (Nhava Sheva-I) For the Jurisdiction of Commissioner of Customs ( Nhava Sheva-IV), Mumbai, Zone-II Commissioner of Customs (Nhava Sheva-IV) and Commissioner of Customs (Nhava Sheva-V) (iii) For the Jurisdiction of Commissioner of Customs (Nhava ShevaGeneral), Mumbai, Zone-II Commissioner of Customs (General) and Commissioner of Customs (Nhava Sheva-V) |
Commissioner of Customs (Appeals)-I, Mumbai- |
| 4 | For the Jurisdiction of Commissioner of Customs (Nhava Sheva-I), Mumbai, Zone-II Commissioner of Customs (Nhava Sheva-I) and
Commissioner of Customs (Nhava Sheva-II) For the Jurisdiction of Commissioner of Customs (Nhava Sheva-III), Commissioner of Customs (Nhava Sheva-IV) (iii)For the Jurisdiction of Commissioner of Customs (Nhava Sheva-V), Mumbai, Zone-II Commissioner of Customs (Nhava Sheva-V) and Commissioner of Customs (Nhava Sheva-General) |
Commissioner of Customs (Appeals)-II, Mumbai-II |
| 5 | (i)For the Jurisdiction of Commissioner of Customs (I) – (Airport), Mumbai, Zone –III
Commissioner of Customs (I)- (Airport), Mumbai-III and Commissioner of Customs (II)-(Airport Special Cargo), Mumbai-III For the Jurisdiction of Commissioner of Customs (II) – (Airport Special Cargo), Mumbai, Zone –III Commissioner of Customs(II)-(Airport Special Cargo), Mumbai-III and Commissioner of Customs (I)- (Airport), Mumbai-III For the Jurisdiction of Principal Commissioner of Customs (III) – (Air Cargo Complex- Import), Mumbai, Zone –III Commissioner of Customs(III) –(Air Cargo Complex- Import), Mumbai-III and Commissioner of Customs (IV)- (Airport Cargo Complex-Export), Mumbai-III For the Jurisdiction of Commissioner of Customs (IV) – (Air Cargo Complex-Export) Mumbai, Zone –III Commissioner of Customs(IV) (Air Cargo Complex- Export), Mumbai-III and Commissioner of Customs (III)- (Air Cargo Complex-Import), Mumbai-III For the Jurisdiction of Commissioner of Customs (V) – (Air Cargo Complex-General) Mumbai, Zone –III Commissioner of Customs(V) (Air Cargo Complex- General), Mumbai-III and Commissioner of Customs(Preventive), Mumbai (vi) For the Jurisdiction of Commissioner of Customs (Preventive), Mumbai Commissioner of Customs(Preventive), Mumbai and Commissioner of Customs(V) (Air Cargo Complex- General), Mumbai-III |
Commissioner of Customs
(Appeals), Mumbai-III |
| 6 | For the Jurisdiction of Commissioner of Customs (Port), Kolkata
Commissioner of Customs (Port), Kolkata and Commissioner of Customs (Preventive), West Bengal Commissioner of Customs (Airport and Air Cargo Complex ), Kolkata and Commissioner of Customs (Preventive), West Bengal (iii) For the Jurisdiction of Commissioner of Customs ( Preventive), West Bengal Commissioner of Customs,( Preventive), West Bengal and Commissioner of Customs,(Port), Kolkata |
Commissioner of Customs
(Appeals), Kolkata |
| 7 | (i)For the Jurisdiction of Commissioner of Customs (I), Airport, Chennai
Commissioner of Customs (I), Airport, Chennai and Commissioner of Customs (III), Chennai (ii)For the Jurisdiction of Commissioner of Customs (VII), Air Cargo Complex, Chennai Commissioner of Customs (VII),Air Cargo Complex, Chennai and Commissioner of Customs (V), Airport, Chennai |
Commissioner of Customs
(Appeals)-I, Chennai |
| 8 | For the Jurisdiction of Commissioner of Customs (II), Chennai
Commissioner of Customs (II),Chennai and Commissioner of Customs (VIII),Chennai For the Jurisdiction of Commissioner of Customs (III), Chennai Commissioner of Customs (III), Chennai and Commissioner of Customs (VI), Chennai For the Jurisdiction of Commissioner of Customs (IV), Chennai Commissioner of Customs (IV), Chennai and Commissioner of Customs (VII), Chennai For the Jurisdiction of Commissioner of Customs (V), Chennai Commissioner of Customs (V), Chennai and Commissioner of Customs (I), Chennai For the Jurisdiction of Commissioner of Customs (VI), Chennai Commissioner of Customs (VI), Chennai and Commissioner of Customs (IV), Chennai For the Jurisdiction of Commissioner of Customs (VIII) (General), Chennai Commissioner of Customs (VIII), Chennai and Commissioner of Customs (II), Chennai |
Commissioner of Customs (Appeals)-II, Chennai |
| 9 | For the Jurisdiction of Commissioner of Customs, Bangalore City
Commissioner of Customs, Bangalore City and Commissioner of Customs, Airport and Air Cargo Complex, Bangalore For the Jurisdiction of Commissioner of Customs, Airport and Air Cargo Complex, Bangalore Commissioner of Customs, Airport and Air Cargo Complex, Bangalore and Commissioner of Customs, Bangalore City ( (iii) For the Jurisdiction of Commissioner of Customs, Mangalore Commissioner of Customs, Mangalore and Commissioner of Customs, Bangalore City |
Commissioner of Customs
(Appeals), Bangalore. |
| 10 | For the Jurisdiction of Commissioner of Customs (Preventive), Amritsar
Commissioner of Customs (Preventive), Amritsar and Commissioner of Customs, Ludhiana |
Commissioner Of Central Excise(Appeals), Chandigarh-I |
| 11 | (1) For the Jurisdiction of Commissioner of Customs, Ludhiana
Commissioner of Customs, Ludhiana and Commissioner of Customs (Preventive), Amritsar |
Commissioner Of Central Excise (Appeals), Chandigarh-I |
| 12 | For the Jurisdiction of Commissioner of Customs (Preventive), Jodhpur
Commissioner of Customs (Preventive), Jodhpur and Commissioner of Central Excise, Jodhpur |
Commissioner of Central Excise (Appeals), Jaipur |
| 13 | For the Jurisdiction of Commissioner of Customs (Preventive), Patna
Commissioner of Customs (Preventive), Patna and Commissioner of Central Excise, Patna |
Commissioner of Central Excise (Appeal), Patna |
| 14 | For the Jurisdiction of Commissioner of Customs (Preventive), Lucknow
Commissioner of Customs (Preventive), Lucknow and Commissioner of Central Excise, Lucknow |
Commissioner of Central Excise (Appeals),
Lucknow |
| 15 | For the Jurisdiction of Commissioner of Customs (Preventive), Tiruchirappalli
Commissioner of Customs (Preventive), Tiruchirappalli and Commissioner of Central Excise, Tiruchirappalli |
Commissioner of Central Excise (Appeals-II), Tiruchirappalli |
| 16 | For the Jurisdiction of Commissioner of Customs, Tuticorin
Commissioner of Customs, Tuticorin and Commissioner of Customs (Preventive), Tiruchirapalli |
Commissioner of Central Excise (Appeals-II), Tiruchirappalli |
| 17 | For the Jurisdiction of Commissioner of Customs, Custom House, Cochin
Commissioner of Customs, Customs House, Cochin and Commissioner of Central Excise, Thiruvanthapuram For the Jurisdiction of Commissioner of Customs(Preventive), Cochin Commissioner of Customs(Preventive) Cochin and Commissioner of Central Excise, Calicut |
Commissioner of Central Excise (Appeals‑
II),Cochin |
| 18 | For the Jurisdiction of Commissioner of Customs, Ahmedabad
Commissioner of Customs, Ahmedabad and Commissioner of Customs (Preventive), Jamnagar For the Jurisdiction of Commissioner of Customs (Preventive), Jamnagar Commissioner of Customs (Preventive), Jamnagar and Commissioner of Customs, Ahmedabad For the Jurisdiction of Commissioner of Customs, Kandla Commissioner of Customs, Kandla and Commissioner of Customs, Mundra For the Jurisdiction of Commissioner of Customs, Mundra Commissioner of Customs, Mundra and Commissioner of Customs, Kandla |
Commissioner of Customs
(Appeals), Ahmedabad |
| 19 | For the Jurisdiction of Commissioner of Customs, Pune Commissioner of Customs, Pune and
Commissioner of Customs, Goa |
Commissioner of Central Excise, Pune-I |
| 20 | For the Jurisdiction of Commissioner of Customs, Goa.
Commissioner of Customs, Goa and Commissioner of Customs, Pune |
Commissioner of Central Excise, Pune-II |
| 21 | For the Jurisdiction of Commissioner of Customs (Preventive), Shillong
Commissioner of Customs (Preventive), Shillong and Commissioner of Central Excise, Shillong |
Commissioner of Central Excise (Appeals), Shillong |
| 22 | For the Jurisdiction of Commissioner of Customs, Hyderabad
Commissioner of Customs, Hyderabad and Commissioner of Central Excise, Hyderabad-II |
Commissioner of Central
Excise(Appeals), Hyderabad |
| 23 | For the Jurisdiction of Commissioner of Customs, (Preventive), Bhubaneswar
Commissioner of Customs,(Preventive), Bhubaneswar and Commissioner of Central Excise, Bhubaneswar |
Commissioner of Central Excise (Appeal), Bhubaneswar |
| 24 | For the Jurisdiction of Commissioner of Customs, Noida
Commissioner of Customs, Noida and Commissioner of Central Excise, Noida-II |
Commissioner of Central
Excise(Appeals), Meerut |
| 25 | For the Jurisdiction of Commissioner of Customs, Vishakhapatnam
Commissioner of Customs, Vishakhapatnam and Commissioner of Customs (Preventive), Vijayawada |
Commissioner of Central
Excise(Appeals), Vishakhapatnam-I |
| 26 | For the Jurisdiction of Commissioner of Customs (Preventive), Vijayawada
Commissioner of Customs (Preventive), Vijayawada and Commissioner of Customs, Vishakhapatnam |
Commissioner of Central Excise(Appeals), Vishakhapatnam-II |
Explanation: For the purpose of this notification the expression Commissioner of Central Excise (Appeals) means Commissioner of Central Excise (Appeals) empowered to act as Commissioner of Customs (Appeals) and the expression Commissioner of Central excise means Commissioner of Central Excise empowered to act as “Commissioner of Customs” within their respective jurisdiction vide Notification No 83/2004-Cus (NT) dated 30.6.2010. Further, the expression “Commissioner” in column 2 shall include “Principal Commissioner”, wherever applicable.
4.8 Office Order No. 6/ 2014-ST, dated 22.10.2014
[read with corrigendum issued vide Office Order-10, dated 12.11.2014]
Constitution of Review Committee of Commissioners of Central Excise and Service Tax – Reg.
In exercise of the powers conferred by sub-section (1A) of section 86 of the Finance Act, 1994(32 of 1994), the Central Board of Excise and Customs constituted under the Central Board of Revenue Act,1963 (54 of 1963) constitutes the following Committees consisting of two Commissioners of Central Excise mentioned in column (2) of the Table below to be the Committee, for the areas falling within the jurisdiction of the Commissioner of Central Excise (Appeals) mentioned in the corresponding entry in column (3) of the said Table for the purpose of sub-section (2) of said section.
Table
| Sr. No. | Committees | Area of Jurisdiction |
|
(1) |
(2) |
(3) |
|
1. |
For the Jurisdiction of Commissioner of Central Excise, Ahmedabad-III
Commissioner of Central Excise, Ahmedabad-III and Commissioner of Service Tax, Ahmedabad |
Commissioner of Central Excise (Appeals), Ahmedabad-I |
|
2. |
For the Jurisdiction of Commissioner of Service Tax, Ahmedabad
Commissioner of Service tax, Ahmedabad and Commissioner of Central Excise, Ahmedabad-III |
Commissioner of Central Excise (Appeals), Ahmedabad-II |
|
3. |
(i) For the Jurisdiction of Commissioner of Central Excise, Rajkot
Commissioner of Central Excise, Rajkot and Commissioner of Central Excise, Kutch(Gandhidham) (ii) For the Jurisdiction of Commissioner of Central Excise, Bhavnagar Commissioner of Central Excise, Bhavnagar and Commissioner of Central Excise,Rajkot (iii) For the Jurisdiction of Commissioner of Central Excise, Kutch (Gandhidham) Commissioner of Central Excise, Kutch and Commissioner of Central Excise, Bhavnagar |
Commissioner of Central Excise (Appeals), Ahmedabad-III |
|
4. |
(i) For the Jurisdiction of Commissioner of Service Tax, Bangalore-I
Commissioner of Service tax, Bangalore-I and Commissioner of Central Excise, Bangalore-II (ii) For the Jurisdiction of Commissioner of Service Tax, Bangalore-II Commissioner of Service tax, Bangalore-II and Commissioner of Central Excise, Bangalore-I |
Commissioner of Service Tax (Appeals), Bangalore |
|
5. |
(i) For the Jurisdiction of Commissioner of Central Excise, Bangalore V
Commissioner of Central Excise, Bangalore-V and Principal Commissioner of Central Excise, LTU Commissionerate, Bangalore (ii) For the Jurisdiction of Commissioner of Central Excise, LTU, Bangalore Commissioner of Central Excise, LTU, Bangalore and Commissioner of Central Excise, Bangalore V |
Commissioner of Central Excise (Appeals), Bangalore-I |
|
6. |
(i) For the Jurisdiction of Commissioner of Central Excise, Indore
Commissioner of Central Excise, Indore and Commissioner of Central Excise, Bhopal (ii) For the Jurisdiction of Commissioner of Central Excise, Bhopal Commissioner of Central Excise, Bhopal and Commissioner of Central Excise, Indore (iii) For the Jurisdiction of Commissioner of Central Excise, Gwalior Commissioner of Central Excise, Gwalior, and Commissioner of Central Excise, Bhopal |
Commissioner of Central Excise (Appeals), Bhopal-
I |
|
6A. |
(i) For the Jurisdiction of Commissioner of Central Excise, Raipur
Commissioner of Central Excise, Raipur and Commissioner of Central Excise, Bilaspur (ii) For the Jurisdiction of Commissioner of Central Excise, Bilaspur Commissioner of Central Excise, Bilaspur and Commissioner of Central Excise, Raipur (iii) For the Jurisdiction of Commissioner of Central Excise, Jabalpur Commissioner of Central Excise, Jabalpur, and Commissioner of Central Excise, Bilaspur |
Commissioner of Central Excise (Appeals), Bhopal- II |
|
7. |
(i) For the Jurisdiction of Commissioner of Central Excise, Bhubaneshwar-I
Commissioner of Central Excise, Bhubaneshwar-I and Commissioner of Central Excise, Bhubaneshwar-II (ii) For the Jurisdiction of Commissioner of Central Excise, Bhubaneshwar-II Commissioner of Central Excise, Bhubaneshwar-II and Commissioner of Central Excise, Bhubaneshwar-I (iii) For the Jurisdiction of Commissioner of Central Excise, Rourkela Commissioner of Central Excise, Rourkela and Commissioner of Central Excise, Bhubaneshwar-II |
Commissioner of Central Excise (Appeals), Bhubaneshwar |
| 8. | (i) For the Jurisdiction of Commissioner of Central Excise, Chandigarh-I
Commissioner of Central Excise, Chandigarh I and Commissioner of Central Excise, Panchkula (ii) For the Jurisdiction of Commissioner of Central Excise, Ludhiana Commissioner of Central Excise, Ludhiana and Commissioner of Central Excise, Chandigarh-II (iii) For the Jurisdiction of Commissioner of Central Excise, Jalandhar Commissioner of Central Excise, Jalandhar and Commissioner of Central Excise, Jammu and Kashmir |
Commissioner of Central Excise (Appeals), Chandigarh-I |
|
9. |
(i) For the Jurisdiction of Commissioner of Central Excise, Jammu and Kashmir
Commissioner of Central Excise, Jammu and Kashmir and Commissioner of Central Excise, Jalandhar (ii) For the Jurisdiction of Commissioner of Central Excise, Chandigarh-II Commissioner of Central Excise, Chandigarh-II and Commissioner of Central Excise, Chandigarh I |
Commissioner of Central Excise (Appeals), Chandigarh- II |
| 10. | (i) For the Jurisdiction of Commissioner of Service Tax, Chennai-I
Commissioner of Service Tax, Chennai-I and Commissioner of Service Tax, Chennai-III (ii) For the Jurisdiction of Commissioner of Service Tax, Chennai-III Commissioner of Service Tax, Chennai-III and Commissioner of Service Tax, Chennai-I (iii) For the Jurisdiction of Commissioner of Central Excise, LTU, Chennai Commissioner of Central Excise, LTU, Chennai and Commissioner of Central Excise, Chennai-IV |
Commissioner of Service Tax (Appeals) Chennai-
I |
|
11. |
For the Jurisdiction of Commissioner of Service Tax, Chennai-II
Commissioner of Service Tax, Chennai-II and Commissioner of Service Tax, Chennai-III |
Commissioner of Service Tax (Appeals) Chennai- II |
|
12. |
For the Jurisdiction of Commissioner of Central Excise, Cochin
Commissioner of Central Excise, Cochin and Commissioner of Central Excise, Thiruvanthapuram |
Commissioner of Central Excise (Appeals), Cochin- I |
|
13. |
For the Jurisdiction of Commissioner of Central Excise, Calicut
Commissioner of Central Excise, Calicut and Commissioner of Central Excise, Cochin |
Commissioner of Central Excise (Appeals), Cochin- II |
|
14. |
For the Jurisdiction of Commissioner of Central Excise, Thiruvananthapuram
Commissioner of Central Excise, Thiruvananthapuram and Commissioner of Central Excise, Cochin |
Commissioner of Central Excise (Appeals), Cochin- III |
|
15. |
(i) For the Jurisdiction of Commissioner of Central Excise, Coimbatore
Commissioner of Central Excise, Coimbatore and Commissioner of Central Excise, Madurai (ii) For the Jurisdiction of Commissioner of Central Excise, Madurai Commissioner of Central Excise, Madurai and Commissioner of Central Excise Coimbatore (iii) For the Jurisdiction of Commissioner of Central Excise, Salem Commissioner of Central Excise, Salem and Commissioner of Central Excise, Thirunelveli (iv) For the Jurisdiction of Commissioner of Central Excise, Thirunelveli Commissioner of Central Excise, Thirunelveli and Commissioner of Central Excise, Salem |
Commissioner of Central Excise (Appeals)-I, Coimbatore |
|
16. |
For the Jurisdiction of Commissioner of Central Excise, Tiruchirapalli
Commissioner of Central Excise, Tiruchirapalli and Commissioner of Central Excise, Madurai |
Commissioner of Central Excise (Appeals)-II, Tiruchirapalli |
|
17. |
(i) For the Jurisdiction of Commissioner of Service Tax, Delhi-I
Commissioner of Service Tax, Delhi-I Commissioner of Service Tax, Delhi-II (ii) For the Jurisdiction of Commissioner of Service Tax, Delhi-II Commissioner of Service Tax, Delhi-II Commissioner of Service Tax, Delhi-I |
Commissioner of Service Tax (Appeals)-I |
|
18. |
(i) For the Jurisdiction of Commissioner of Service Tax, Delhi -III
Commissioner of Service Tax, Delhi-III Commissioner of Service Tax, Delhi-IV (ii) For the Jurisdiction of Commissioner of Service Tax, Delhi – IV Commissioner of Service Tax, Delhi-IV Commissioner of Service Tax, Delhi-III |
Commissioner of Service Tax, (Appeals)- Delhi II |
|
19. |
(i) For the Jurisdiction of Commissioner of Central Excise, Rohtak
Commissioner of Central Excise, Rohtak and Commissioner of Central Excise, Sonipat (ii) For the Jurisdiction of Commissioner of Central Excise, Sonipat (Delhi- III) Commissioner of Central Excise, Sonipat and Commissioner of Central Excise, Rohtak (iii) For the Jurisdiction of Commissioner of Central Excise, LTU Commissioner of Central Excise, LTU and Commissioner of Central Excise, Delhi-II (iv) For the Jurisdiction of Commissioner of Central Excise, Panchkula Commissioner of Central Excise, Panchkula and Commissioner of Central Excise, Chandigarh |
Commissioner of Central Excise (Appeals), Delhi-I |
|
20. |
(i) For the Jurisdiction of Commissioner of Central Excise, Faridabad-I
Commissioner of Central Excise, Faridabad-I and Commissioner of Central Excise, Faridabad-II (ii) For the Jurisdiction of Commissioner of Central Excise, Faridabad-II Commissioner of Central Excise, Faridabad-II and Commissioner of Central Excise, Faridabad-I (iii) For the Jurisdiction of Commissioner of Central Excise, Gurgaon-I Commissioner of Central Excise, Gurgaon -I and Commissioner of Central Excise, Gurgaon -II (iv) For the Jurisdiction of Commissioner of Central Excise, Gurgaon -II Commissioner of Central Excise, Gurgaon -II and Commissioner of Central Excise, Gurgaon -I |
Commissioner of Service Tax (Appeals), Hyderabad |
|
21. |
(i) For the Jurisdiction of Commissioner of Central Excise, Hyderabad-I
Commissioner of Central Excise, Hyderabad-I and Commissioner of Central Excise, Hyderabad-II (ii) For the Jurisdiction of Commissioner of Central Excise, Hyderabad-II Commissioner of Central Excise, Hyderabad-II and Commissioner of Central Excise, Hyderabad-I (iii) For the Jurisdiction of Commissioner of Central Excise, Hyderabad-III Commissioner of Central Excise, Hyderabad-III and Commissioner of Central Excise, Hyderabad-IV (iv) For the Jurisdiction of Commissioner of Central Excise, Hyderabad-IV Commissioner of Central Excise, Hyderabad-IV and Commissioner of Central Excise, Hyderabad-III (v) For the Jurisdiction of Commissioner of Service Tax, Hyderabad Commissioner of Service Tax, Hyderabad and Commissioner of Central Excise, Hyderabad-IV |
Commissioner of Service Tax (Appeals), Hyderabad |
|
22. |
(i) For the Jurisdiction of Commissioner of Central Excise, Jaipur
Commissioner of Central Excise, Jaipur and Commissioner of Central Excise, Alwar (ii) For the Jurisdiction of Commissioner of Central Excise, Alwar Commissioner of Central Excise, Alwar and Commissioner of Central Excise Jaipur, |
Commissioner of Central Excise (Appeals), Jaipur |
|
23. |
(i) For the Jurisdiction of Commissioner of Central Excise, Jodhpur
Commissioner of Central Excise, Jodhpur and Commissioner of Central Excise, Udaipur (ii) For the Jurisdiction of Commissioner of Central Excise, Udaipur Commissioner of Central Excise, Udaipur and Commissioner of Central Excise Jodhpur |
Commissioner of Central Excise (Appeals), Jaipur |
|
24. |
(i) For the Jurisdiction of Commissioner of Service Tax-I, Kolkata
Commissioner of Service Tax-I, Kolkata and Commissioner of Service Tax-II, Kolkata (ii) For the Jurisdiction of Commissioner of Service Tax-II, Kolkata Commissioner of Service Tax-II, Kolkata and Commissioner of Service Tax-I, Kolkata |
Commissioner of Service Tax (Appeals), Kolkata |
|
25. |
(i) For the Jurisdiction of Commissioner of Central Excise, Bolpur Commissioner of Central Excise, Bolpur and Commissioner of Central Excise, Durgapur (ii) For the Jurisdiction of Commissioner of Central Excise, Durgapur Commissioner of Central Excise, Durgapur and Commissioner of Central Excise,Bolpur |
Commissioner of Central Excise (Appeals), Kolkata–II |
|
26. |
(i) For the Jurisdiction of Commissioner of Central Excise, Haldia
Commissioner of Central Excise, Haldia and Commissioner of Service Tax-I, Kolkata (ii) For the Jurisdiction of Commissioner of Central Excise, Siliguri Commissioner of Central Excise, Siliguri and Commissioner of Central Excise, Durgapur (iii) For the Jurisdiction of Commissioner LTU, Kolkata Commissioner, LTU Commissioner of Service Tax-II, Kolkata |
Commissioner of Central Excise (Appeals), Kolkata–I |
|
27. |
(i) For the Jurisdiction of Commissioner of Central Excise, Kanpur
Commissioner of Central Excise, Kanpur and Commissioner of Central Excise, Agra (ii) For the Jurisdiction of Commissioner of Central Excise, Agra Commissioner of Central Excise, Agra and Commissioner of Central Excise, Kanpur |
Commissioner of Central Excise (Appeals), Lucknow |
|
28. |
(i) For the Jurisdiction of Commissioner of Central Excise, Allahabad
Commissioner of Central Excise, Allahabad and Commissioner of Central Excise, Lucknow (ii) For the Jurisdiction of Commissioner of Central Excise, Lucknow Commissioner of Central Excise, Lucknow and Commissioner of Central Excise, Allahabad |
Commissioner of Central Excise (Appeals), Allahabad |
|
29. |
(i) For the Jurisdiction of Commissioner of Service Tax, Noida
Commissioner of Service Tax, Noida and Commissioner of Central Excise, Meerut (ii) For the Jurisdiction of Commissioner of Central Excise, Meerut Commissioner of Central Excise, Meerut and Commissioner of Central Excise, Noida-I (iii) For the Jurisdiction of Commissioner of Central Excise, Dehradun Commissioner of Central Excise, Dehradun and Commissioner of Central Excise, Hapur (iv) For the Jurisdiction of Commissioner of Central Excise, Hapur Commissioner of Central Excise, Hapur and Commissioner of Central Excise, Dehradun |
Commissioner of Central Excise (Appeals), Meerut |
|
30. |
For the Jurisdiction of Commissioner of Central Excise, Ghaziabad
Commissioner of Central Excise, Ghaziabad and Commissioner of Central Excise, Noida-I |
Commissioner of Central Excise (Appeals), Meerut- II |
| 31. | (i) For the Jurisdiction of Commissioner of Central Excise, Belgaum
Commissioner of Central Excise, Belgaum and Commissioner of Central Excise, Mysore (ii) For the Jurisdiction of Commissioner of Central Excise, Mysore Commissioner of Central Excise, Mysore and Commissioner of Central Excise, Mangalore (iii) For the Jurisdiction of Commissioner of Central Excise, Mangalore Commissioner of Central Excise, Mangalore and Commissioner of Central Excise Mysore, |
Commissioner of Central Excise (Appeals), Mysore |
|
32. |
(i) For the Jurisdiction of Commissioner of Service Tax-I, Mumbai
Commissioner of Service Tax-I, Mumbai Commissioner of Service Tax, Audit-I, Mumbai (ii) For the Jurisdiction of Commissioner of Service Tax-II, Mumbai Commissioner of Service Tax-II, Mumbai Commissioner of Service Tax, Audit-II, Mumbai (iii) For the Jurisdiction of Commissioner of Service Tax-III, Mumbai Commissioner of Service Tax-III, Mumbai Commissioner of Service Tax-IV, Mumbai (iv) For the Jurisdiction of Commissioner of Service Tax-IV, Mumbai Commissioner of Service Tax-IV, Mumbai Commissioner of Service Tax-IIII, Mumbai |
Commissioner of Service Tax (Appeals)-I, Mumbai |
|
33. |
(i) For the Jurisdiction of Commissioner of Service Tax-V, Mumbai
Commissioner of Service Tax-V, Mumbai Commissioner of Service Tax-IV, Mumbai (ii) For the Jurisdiction of Commissioner of Service Tax-VI, Mumbai Commissioner of Service Tax-VI, Mumbai Commissioner of Service Tax-VII, Mumbai (iii) For the Jurisdiction of Commissioner of Service Tax-VII, Mumbai Commissioner of Service Tax-VII, Mumbai Commissioner of Service Tax-VI, Mumbai (iv) For the Jurisdiction of Commissioner of LTU, Mumbai Commissioner of LTU, Mumbai Commissioner of Service Tax-I, Mumbai |
Commissioner of Service Tax (Appeals)-II, Mumbai |
|
34. |
(i) For the Jurisdiction of Commissioner of Central Excise, Nagpur-I
Commissioner of Central Excise, Nagpur-I and Commissioner of Central Excise, Nagpur-II (ii) For the Jurisdiction of Commissioner of Central Excise, Nagpur-II Commissioner of Central Excise, Nagpur-II and Commissioner of Central Excise, Nagpur-I (iii) For the Jurisdiction of Commissioner of Central Excise, Wardha Commissioner of Central Excise, Wardha and Commissioner of Central Excise, Nagpur-II (iv) For the Jurisdiction of Commissioner of Central Excise, Aurangabad Commissioner of Central Excise, Aurangabad and Commissioner of Central Excise, Nasik-I (v) For the Jurisdiction of Commissioner of Central Excise, Nasik-I Commissioner of Central Excise, Nasik I and Commissioner of Central Excise, Nasik II (vi) For the Jurisdiction of Commissioner of Central Excise, Nasik-II Commissioner of Central Excise, Nasik-II and Commissioner of Central Excise, Nasik-I |
Commissioner of Central Excise (Appeals),Nagpur |
|
35. |
(i) For the Jurisdiction of Commissioner of Service Tax, Pune
Commissioner of Service Tax, Pune and Commissioner of Central Excise, Pune-III |
Commissioner of Service Tax (Appeals), Pune |
|
36. |
(ii) For the Jurisdiction of Commissioner of Central Excise, Kolhapur
Commissioner of Central Excise, Kolhapur and Commissioner of Central Excise, Pune-III (iii) For the Jurisdiction of Commissioner of Central Excise, Goa Commissioner of Central Excise, Goa and Commissioner of Customs, Goa |
Commissioner of Central Excise (Appeals), Pune-II |
|
37. |
(i) For the Jurisdiction of Commissioner of Central Excise, Pune-II
Commissioner of Central Excise, Pune-II and Commissioner of Central Excise, Pune-IV (ii) For the Jurisdiction of Commissioner of Central Excise, Pune-I Commissioner of Central Excise, Pune-I and Commissioner of Service Tax, Pune-III |
Commissioner of Central Excise (Appeals), Pune-III |
|
38. |
(i) For the Jurisdiction of Commissioner of Central Excise, Jamshedpur
Commissioner of Central Excise, Jamshedpur and Commissioner of Central Excise, Ranchi-I (ii) For the Jurisdiction of Commissioner of Central Excise, Ranchi-I Commissioner of Central Excise, Ranchi-I and Commissioner of Central Excise, Jamshedpur (iii) For the Jurisdiction of Commissioner of Central Excise, Dhanbad Commissioner of Central Excise, Dhanbad and Commissioner of Central Excise, Bokaro (Ranchi-II) (iv) For the Jurisdiction of Commissioner of Central Excise, Bokaro (Ranchi-II) Commissioner of Central Excise, Bokaro (Ranchi-II) and Commissioner of Central Excise, Dhanbad |
Commissioner of Central Excise (Appeals), Ranchi |
|
39. |
For the Jurisdiction of Commissioner of Central Excise, Patna
Commissioner of Central Excise, Patna and Commissioner of Central Excise, (Audit), Patna |
Commissioner of Central Excise (Appeals), Patna |
| 40. | (i) For the Jurisdiction of Commissioner of Central Excise, Shillong
Commissioner of Central Excise, Shillong and Commissioner of Central Excise, Dibrugarh (ii) For the Jurisdiction of Commissioner of Central Excise, Guwahati Commissioner of Central Excise, Guwahati and Commissioner of Central Excise, Dibrugarh (iii) For the Jurisdiction of Commissioner of Central Excise, Dibrugarh Commissioner of Central Excise, Dibrugarh and Commissioner of Central Excise, Guwahati |
Commissioner of Central Excise (Appeals), Shillong |
| 41. | (i) For the Jurisdiction of Commissioner of Central Excise, Vadodara-I
Commissioner of Central Excise, Vadodara-I and Commissioner of Central Excise,Vadodara-II (ii) For the Jurisdiction of Commissioner of Central Excise, Vadodara- II Commissioner of Central Excise, Vadodara-II and Commissioner of Central Excise,Vadodara-I (iii) For the Jurisdiction of Commissioner of Central Excise, Anand Commissioner of Central Excise, Anand and Commissioner of Central Excise,Vadodara-I |
Commissioner of Central Excise (Appeals), Vadodara-I |
|
42. |
(i) For the Jurisdiction of Commissioner of Central Excise, Bharuch
Commissioner of Central Excise, Bharuch and Commissioner of Central Excise, Surat-I (ii) For the Jurisdiction of Commissioner of Central Excise, Surat-I Commissioner of Central Excise, Surat-I and Commissioner of Central Excise, Surat-II (iii) For the Jurisdiction of Commissioner of Central Excise, Surat-II Commissioner of Central Excise, Surat-II and Commissioner of Central Excise, Surat-I |
Commissioner of Central Excise (Appeals), Vadodara- II |
|
43. |
(i) For the Jurisdiction of Commissioner of Central Excise, Valsad
Commissioner of Central Excise, Valsad and Commissioner of Central Excise, Daman (ii) For the Jurisdiction of Commissioner of Central Excise, Daman Commissioner of Central Excise, Daman and Commissioner of Central Excise, Valsad (iii) For the Jurisdiction of Commissioner of Central Excise, Silvassa Commissioner of Central Excise, Silvasa and Commissioner of Central Excise, Daman |
Commissioner of Central Excise (Appeals), Vadodara-
III |
|
44. |
(i) For the Jurisdiction of Commissioner of Central Excise, Vishakhapatnam-I
Commissioner of Central Excise, Vishakhapatnam-I and Commissioner of Central Excise, Vishakhapatnam-II. (ii) For the Jurisdiction of Commissioner of Central Excise, Vishakhapatnam-II Commissioner of Central Excise, Kakinada (Vishakhapatnam-II) and Commissioner of Central Excise, Nellore (Vishakhapatnam-III) |
Commissioner of Central Excise (Appeals), Vishakhapatnam-I |
|
45. |
(i) For the Jurisdiction of Commissioner of Central Excise, Guntur
Commissioner of Central Excise, Guntur and Commissioner of Central Excise, Nellore (Vishakhapatnam-III) (ii) For the Jurisdiction of Commissioner of Central Excise, Nellore (Vishakhapatnam III) Commissioner of Central Excise, Nellore (Vishakhapatnam-III) and Commissioner of Central Excise, Guntur (iii) For the jurisdiction of Commissioner of Central Excise, Tirupati Commissioner of Central Excise, Tirupati and Commissioner of Central Excise, Vishakhapatnam-II |
Commissi oner of Central Excise (Appeals), Vishakhapatnam-II |
Explanation- The expression “Commissioner” in column 2 shall include “Principal Commi ssioner” and expression “Commissioner of Central Excise (Appeals)” in column 3 of the table shall include “Commissioner of Service Tax (Appeals)”, wherever applicable.
4.9 Office Order No. 9/2014, Dated: 29.10. 2014
[Issued from F.No.390/Review/36/20 14-JC]
Sub: Constitution of Review Committees – reg.
In exercise of the powers conferred under Section 35B(1B) (i) of the Central Excise Act, 1944, Section 129A(1B)(i) of the Customs Act, 1962 and Section 86(1)(1A) of the Finance Act,1994, and in continuation of Officer Order No 1/2014 dated 28.8.2014, it hereby ordered that the Chief Commissioners may assign the charge of a Commissionerate to another Commissioner within the Zone, for the limited purpose of review of orders passed by the Commissioners (Appeals), wherever the committee of Principal Commissioners/ Commissioners, notified vide Office Orders No 5/2014 to 8/2104, all dated 22.10.2014, is left with only one member, till regular posting of officers in vacant Commissionerates.
4.10 Office Order No. 14/2015, dated 30.09.2015
[Issued from F.No.390/Review/ 36 /201 4-JC-Pt-I
Subject: Review Committee of Chief Commissioners of Central Excise Service Tax and Customs
With the approval of competent authority it is hereby clarified that in the light of Notification Nos. 94/2015-Cus(N.T.), 19/2015-C.E.(N.T.) and 18/2015-S.T. all dated 18.09.2015 the Review Committees of Chief Commissioners constituted under Office Orders 2/2014-C.E., 3/2014-Cus and 4/2014-S.T. all dated 15.10.2014 shall be in force. Principal Commissioners who have been assigned the additional charge of Chief Commissioners shall function as members of the said Committees. Since Principal Commissioners as members of the Committees cannot review their own orders passed in the capacity of Pr. Commissioners, the second member of the Committee will be as per the link officer arrangement under Office Order No. 220/2012 dated 23.11.2012 in such cases.
4.11 Office Order No. 24/2015, dated 17.12.2015
[Issued from F.No.390/Review/36/2014-JC-Pt-I]
Subject: Review Committee of Commissioners of Central Excise, Service Tax and Customs.
Instances have been noticed wherein the Principal Commissioners are acting as Chief Commissioner of their respective Zones as well as the members of the Committee of the Commissioners formed for the purpose of reviewing the orders of the Commissioner (Appeals) within their jurisdiction under Section 35B(2) of the Central Excise Act, 1944, Section 86(2A) of the Finance Act, 1994 and Section 1 29A(2) of the Customs Act, 1962. In such a situation, they would not be in a position to decide the matter as the jurisdictional Chief Commissioner under the said sections in case there is any difference of opinion between the members of the review committee. Ideally, the Principal Commissioners holding the charge of Chief Commissioner of their Zones should not be members of the Committee of Commissioners formed for the review of the orders of the Commissioner (Appeals) under the said sections. But, there may be situations where due to unavailability of Commissioners, the Principal Commissioners holding the charge of Chief Commissioner will also have to act as a member of the said review committee of the Commissioners.
Therefore, with the approval of the competent authority, it has been decided that:-
The Link Officer arrangement as per office order no. 220/2012 dated 23.11.2012 as made applicable to the Committee of the Chief Commissioners by officer order no. 1/2014 dated 28.08.2014 as amended will also apply for the purposes of proviso to Section 35B(2) of the Central Excise Act, 1944, Section 86(2A) of the Finance Act, 1994 and Section 129A(2) of the Customs Act, 1962.
5. Text of Notifications empowering Principal Commissioner, who have been given additional Charge of Chief Commissioner, to exercise power of Chief Commissioner under Customs Act/Central Excise Act/Finance Act .
5.1 Notification No. 19/2015-Central Excise (N.T.), dated 18.09.2015
[Issued from F.No. 390/Review/36/2014-JC]
Sub: Principal Commissioner of Central Excise, who have been given additional charge of Chief Commissioner, to exercise power of Chief Commissioner
G.S.R. 723(E).- In exercise of the powers conferred by clause (b) of section 2 of the Central Excise Act, 1944 (1 of 1944), read with rule 3 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby invests the officers specified in column (1) of the Table below, with the powers of the Central Excise Officer of the rank specified in column (2) of the said Table, in the jurisdiction specified in Notification No. 27/2014-Central Excise, dated the 16th September, 2014 published in the Gazette of India, part-II, section 3, Sub-Section(i), vide G.S.R. 651 (E), dated the 1 6th September, 2014, namely:-
TABLE
| Central Excise Officer | Rank of the Central Excise Officer whose powers is to be exercised |
| (1) | (2) |
| All Principal Commissioners who have been given additional charge of a Chief Commissioner vide Office Order of the Central Board of Excise and Customs No. 126/2015, dated the 20th August, 2015 | The Chief Commissioner |
5.2 Notification No. 94/2015-Customs (N.T.) Dated 18.09.2015
[Issued from F. No. 390/Review/36/2014-JC]
Sub: Principal Commissioner of Customs, who have been given additional charge of Chief Commissioner of Customs, to exercise power of Chief Commissioner
G.S.R. 721 (E).- In exercise of the powers conferred by sub-section(1) of section 5 of the Custom Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby invests the officers specified in column (1) of the Table below, with the powers of the Customs Officer of the rank specified in column (2) of the said Table, in the jurisdiction specified in Notification No. 77/2014-Customs (N.T.), dated the 16th September, 2014 published in the Gazette of India, part-II, section 3, Sub-Section(i), vide G.S.R. 654 (E), dated the 16th September, 2014, namely:-
TABLE
| Customs Officer | Rank of the Customs Officer whose powers is to be exercised |
| (1) | (2) |
| All Principal Commissioners who have been given additional charge of a Chief Commissioner vide Office Order of the Central Board of Excise and Customs No. 126/2015, dated the 20th August, 2015 | The Chief Commissioner |
5.3 Notification No. 18/2015-Service Tax, Dated 18.09.2015
[Issued from F.No. 390/Review/36/2014-JC]
Sub: Principal Commissioner, who have been given additional charge of Chief Commissioner, to exercise power of Chief Commissioner
G.S.R. 722(E).- In exercise of the powers conferred by clause (b) of section 2 of the Central excise Act, 1944 (1 of 1 944),read with clause (55) of section 65B of the Finance Act, 1944 (32 of 1944), rule 3 of the Central excise Rules, 2002, and rule 3 of the Service Tax rules, 1944, the Central Board of Excise and Customs hereby invests the officers specified in column (1) of the Table below, with the powers of the Central Excise Officer of the rank specified in column (2) of the said Table, in the jurisdiction specified in Notification No. 20/2014-Service Tax, dated the 16th September, 2014 published in the Gazette of India, part-II, section 3, Sub-Section(i), vide G.S.R. 648 (E), dated the 16th September, 2014, namely:-
Filing of Appeal before CESTAT-Part III
TABLE
| Central Excise Officer | Rank of the Central Excise Officer whose powers is to be exercised |
| (1) | (2) |
| All Principal Commissioners who have been given additional charge of a Chief Commissioner vide Office Order of the Central Board of Excise and Customs No. 126/2015, dated the 20th August, 2015 | The Chief Commissioner |
