Delegation of powers for the purpose of assignment of adjudication of show cause notices
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
New Delhi, the 9th June, 2017
19 Jyaishtha, 1939 Saka
Notification No. 14 /2017-Central Excise ( N.T )Online GST Certification Course by TaxGuru & MSME- Click here to Join
G.S.R 567(E).-In exercise of the powers conferred by section 37A of the Central Excise Act, 1944 (1 of 1944) read with section 83 of the Finance Act, 1994 ( 32 of 1994) and in supercession of the notifications of the Government of India in the Ministry of Finance, Department of Revenue, Central Board of Excise and Customs vide numbers 11/2007-Central Excise (N.T), dated the 1st March, 2007, 16/2007-Service Tax, dated the 19th April, 2007 and 6/2009-Service Tax. dated the 30th January, 2009, published in the Gazette of India Extraordinary vide numbers G.S.R 151 (1/) dated the 1st March, 2007, G.S.R 303 (E) dated the 19th April, 2007 and G.S.R 60 (E) dated the 30th January, 2009, respectively, except as respects things done or omitted to be done before such supercession, the Central Government hereby directs that the powers exercisable by the Central Board of Excise and Customs under rule 3 of the Central Excise Rules, 2002 and rule 3 of the Service Tax Rules, 1994, may be exercised by-
(a) the Principal Chief Commissioner of Central Excise and Service Tax; or
(b) the Chief Commissioner of Central Excise and Service Tax,
for the purpose of assignment of adjudication of notices to show cause issued under the provisions of the Central Excise Act, 1944 (1 of 1944) or the Finance Act 1994 (32 of 1994), to the Central Excise Officers subordinate to them.
2. This notification shall come into force on a date to be notified by the Central Government in the Official Gazette.
[F.No. 137/17/2017-Service Tax]
Dr. Srec arvathy S.L.
Under Secretary to the Government of India