Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
(Judicial & Review Cell)
New Delhi, Dated 02.09.2016
OFFICE ORDER NO. 9/2016
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 the Notification Nos. 111/2016-Cus(N.T.), 43/2016-C.E. (N.T.) and 37/2016-S.T. all dated 18/08/2016, the Review Committees of Chief Commissioners constituted under Office Orders 02/2014-C.E., 03/2014-Cus and 04/2014-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 the members of the said Committees.
However, since the Principal Commissioners as members of the Review Committees cannot Review their own orders passed in the capacity as Principal 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.
STO (Judicial Cell)