Seeks to specify jurisdiction of Revisionary Authority under rule 10 of Central Excise (Appeals) Rules, 2001 under the Central Excise Non tariff section.

MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 27/2017-Central Excise (N.T.)

New Delhi, the 23rd November, 2017

G.S.R. 1442(E).—In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules to amend the Central Excise (Appeals) Rules, 2001, namely:—

(1) These rules may be called the Central Excise (Appeals) Amendment Rules, 2017.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Central Excise (Appeals) Rules, 2001 for rule 10, the following shall be substituted, namely:—

“10(1) The revision application shall be filed in form E.A.-8 before the jurisdictional Principal Commissioner (Revisionary Authority) as per the jurisdiction specified in column (3) of the table below:—

TABLE

S.No. Office Jurisdiction to hear Revision Applications against Commissioner (Appeals) Order (State-wise and Union Territory wise)
(1) (2) (3)
1 Principal Commissioner (RA) and ex-officio Additional Secretary to the Government of India- Delhi Jammu & Kashmir, Himachal Pradesh, Punjab, Chandigarh, Uttar Pradesh, Delhi, Haryana, Uttarakhand, Bihar, Jharkhand, West Bengal, Andaman & Nicobar Islands, Sikkim, Odisha, Rajasthan, Assam, Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Tripura.
2 Principal Commissioner (RA) and ex-officio Additional Secretary to the Government of India – Mumbai Principal Commissioner (RA) and ex-officio Additional Secretary to the Government of India – Mumbai

2. The Board shall pass an order specifying therein an address, phone numbers and other details relating to the Revisionary Authority.

3. The revision application shall be deemed to have been submitted to the said Principal Commissioner (Revisionary Authority) on the date on which it is received in the office of Revisionary Authority.”

[F. No. 116/33/2017-CX 3]
SHANKAR PRASAD SARMA, Under Secy.

Note : The principal notification No. 32/2001-Central Excise (N.T.), dated the 21st June, 2001 was published vide G.S.R. 446(E), dated the 21st June, 2001 and was last amended vide notification No. 23/2014- Central Excise (NT) dated 6th August, 2014 G.S.R. 566(E), dated the 6th August, 2014.

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