The Central Board of Indirect Taxes and Customs (CBIC) has issued an order assigning the adjudication of appeals filed on or after July 1, 2017, concerning matters predating the implementation of the Central Goods and Services Tax (GST) Act, 2017. This order, issued in January 2025, exercises powers under the Central Excise Rules, 2017, the Service Tax Rules, 1994, and relevant clauses of the CGST Act, 2017. The directive assigns appeals filed under Section 35 of the Central Excise Act, 1944, or Section 85 of the Finance Act, 1994, to specific Central Excise Officers detailed in an annexed table. These officers are now responsible for passing Orders-in-Appeal for these pre-GST disputes. The Chief Commissioner of CGST & CX, Nagpur Zone, has been informed to notify the concerned appellants.
F. No. CBIC-240137/1/2025-SERVICE TAX SECTION-CBEC
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
CX & ST Wing
Room No. 263-E, North Block, New Delhi,
Order No. 1/2025 dated: 31st January, 2025
In exercise of the powers conferred by rule 3 of the Central Excise Rules, 2017 and rule 3 of the Service Tax Rules, 1994 and clause (e) of sub-section (2) of section 174 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with Notification No. 01/2025-Central Excise (N.T.) dated the 23rd January 2025, in respect of things done or omitted to be done before the coming into force of the Central Goods and Services Tax Act, 2017, the Central Board of Indirect Taxes and Customs hereby assigns the appeals filed on or after the 1st July, 2017, under section 35 of the Central Excise Act, 1944 (1 of 1944), or section 85 of the Finance Act, 1994 (32 of 1994), as the case may be, the details of which are indicated in columns (2), (3) & (4) of the Table in the Annexure to this order, to the Central Excise Officer whose particulars are indicated in column (5) of the said Table, for the purpose of passing Orders-in-Appeal under section 35 of the Central Excise Act, 1944 or section 85 of the Finance Act, 1994, as the case may be.
Encl. Annexure
To,
(Rajesh Kumar Meena)
Under Secretary to Govt. of India
1. The Chief Commissioner, CGST & CX, Nagpur Zone for information. The appellants may be informed accordingly.
2. Joint Secretary (Review), Central Board of Customs & Indirect Taxes.
