| Date: |
01-12-2022
|
| Notification No: |
NOTIFICATION No. 04/2022-Central Excise (N.T.)
|
| Issuing Authority: |
Central Excise
|
| Type: |
Non Tariff
|
| File No: |
[F.No. CBIC-240137/58/2021-Service Tax Section-CBEC] |
| Subject: |
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.
|
|
Untitled 1
[TO BE PUBLISHED IN THE GAZETTE OF INDIA
EXTRAORDINARY, PART II, SECTION SUB- SECTION(i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 04/2022-Central Excise (N.T.)
New Delhi, dated the 1st December, 2022
GSR … (E). ln 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 Services Tax Act, 2017 (12 of 2017), the Central Board of
Indirect Taxes and Customs
hereby appoints the officers mentioned in Column (2) of the Table below as the
Central Excise officers
for the jurisdiction mentioned in Column (3) of the said Table and vests 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 Taxes
and 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 9thJune, 2017.
|
Passing orders in appeal with
respect to appeals filed after
30th June, 2017 undersection
35 of Central Excise Act, 1944
(1 of 1944) and section 85 of
the Finance Act, 1994 (32 of
1994) with the
Commissioner of Central
Excise and Service Tax
(Appeals), in the territorial
jurisdiction of such Principal
Chief Commissioner of
Central Excise and Service
Tax or Chief Commissioner of
Central 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
|
|
|