Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, issued Order No. 2/2025 in April 2025, invoking powers under relevant provisions of the Central Excise Rules, 2017; Service Tax Rules, 1994; and the Central Goods and Services Tax Act, 2017. The order pertains to matters and appeals related to Central Excise and Service Tax filed on or after July 1, 2017, but concerning acts or omissions that occurred prior to the implementation of the GST regime. According to the order, these appeals—filed under Section 35 of the Central Excise Act, 1944 or Section 85 of the Finance Act, 1994—have been assigned to specific Central Excise Officers. The officer details and corresponding appeal particulars are outlined in the Annexure attached to the order. The designated officers are authorized to pass Orders-in-Appeal under the aforementioned provisions. Copies of the order have been forwarded to the Chief Commissioner, CGST & Central Excise, Kolkata Zone for information and to facilitate communication with the concerned appellants. Additionally, the Joint Secretary (Review) of CBIC has been provided a copy for official records and coordination.
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. 244-C, North Block New Delhi
Order No. 2/2025 dated: 07th April, 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 the 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 23 rd January, 2025, in respect of things done or omitted to be done before the coming into force of Central Goods and Services Tax Act, 2017, the Central Board of Indirect Taxes and Customs hereby assigns the appeals filed on or after the 01st July, 2017, under section 35 of the Central Excise Act, 1944 (1 of 1944), or section 85 of the Finance Act, 1994 (32 of 1994), as the case may be, the details of which are indicated in columns (2), (3) & (4) of the Table in the Annexure to this order, to the Central Excise Officer whose particulars are indicated in column (5) of the said Table, for the purpose of passing Orders-in-Appeal under section 35 of the Central Excise Act, 1944 or section 85 of the Finance Act, 1994, as the case may be.
Encl. Annexure
(Rajesh Kumar Meena)
Under Secretary to Govt. of India
Copy to:
1. The Chief Commissioner, CGST & C.Ex., Kolkata Zone for information. The appellants may be informed accordingly.
2. Joint Secretary (Review), Central Board of Customs & Indirect Taxes.
