Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
(Judicial & Review Cell)
New Delhi, Dated 17.12.2015
OFFICE ORDER NO. 24/2015
Subject: Review Committee of Commissioners of Central Excise, Service Tax and Customs
Instances have been noticed wherein the Principal Commissioners a-e acting as Chief Commissioner of their respective Zones as well as the members of the Committee of the Commissioners formed for the purpose of reviewing the orders of the Commissioner (Appeals) within their jurisdiction under Section 35B(2) of the Central Excise Act, 1944, Section 85(2A) of the Finance Act, 1994 and Section 129A(2) of the Customs Act, 1962. In such a situation, they would not be in a position to decide the matter as the jurisdictional Chief Commissioner under the said sections in case there is any difference of opinion between the members of the review committee.
Ideally, the Principal Commissioners holding the charge of Chief Commissioner of their Zones should not be members of the Committee of Commissioners formed for the review of the orders of the Commissioner (Appeals) under the said sections. But, there may be situations where due to unavailability of Commissioners, the Principal Commissioners holding the charge of Chief Commissioner will also have to act as a member of the said review committee of the Commissioners.
Therefore, with the approval of the competent authority, it has been decided that:-
The Link Officer arrangement as per office order no. 220/2012 dated 23.11.2012 as made applicable to the Committee of the Chief Commissioners by officer order no. 1/2014 dated 28.08.2014 as amended will also apply for the purposes of proviso to Section 358(2) of the Central Excise Act, 1944, Section 86(2A) of the Finance Act, 1994 and Section 129A(2) of the Customs Act, 1962.
STO (Judicial Cell)