NTF. NO. 04/2022-CE (NT), DT. 01/12/2022
Appointment of the Commissioner of Central Excise and Service Tax (Appeals) as Central Excise officer for the entire territorial jurisdiction of the Principal Chief Commissioner/ Chief Commissioner of Central Excise and Service Tax for the purpose of passing Orders-in-Appeal for the CX & ST appeals filed after 30.06.2017-reg.
GSR (E) In pursuance of clause (b) of section 2 of the Central Excise Act, 1944(1 of 1944) read with clause (55) of section 65B of the Finance Act, 1994 (32 of 1994), rule 3 of the Central Excise Rules, 2017, rule 3 of the Service Tax Rules, 1994, and clause (f) of sub-section (2) of section 174 of the Central Goods and ServicesTax Act,2017 (12 of 2017), the Central Board of Indirect Taxes and Customs herebyappoints the officers mentionedin Column(2) of the Table below as the Central Excise officers for the jurisdiction mentioned in Column (3) of the said Table andvests such officers with all powers under the Central Excise Act, 1944 and the rules made thereunder and the Finance Act,1994 and the rules made thereunder for the purpose mentioned in Column (4) of the said Table.
TABLE
|
S. No. |
Rank and designation of Central Excise officer |
Jurisdiction |
Purpose |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
Any Commissioner of Central Excise and Service Tax (Appeals) who is posted vide an administrative order issued by the Central Board of Indirect Taxesand Customs in the territorial jurisdiction of a – (a) Principal Chief Commissioner of Central Excise and Service Tax; or
(b) Chief Commissioner of Central Excise and Service Tax. |
The jurisdiction of such Principal Chief Commissioner of Central Excise and Service Tax or Chief Commissioner of Central Excise and Service Tax as specified in Notification Number 13/2017-Central Excise (N.T.) dated 9th June, 2017. |
Passing orders in appeal with respect to appeals filed after 30 th June, 2017 undersection 35 of Central Excise Act, 1944 (1 of1944) and section 85 of the Finance Act, 1994 (32of 1994) with the Commissioner of Central Excise and Service Tax (Appeals), inthe territorial jurisdiction of such Principal Chief Commissioner of Central Excise and Service Tax or Chief Commissioner ofCentral Excise and Service Tax, as may be assigned. |
2. This notification shall come into force on the date of its publication in the Official Gazette.
[F.No. CBIC-240137/58/2021-Service Tax Section-CBEC]
Rubal Saroha
Under Secretary
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