|
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No 26/2017-Central
Excise ( NT)
New Delhi, 17th October, 2017
25 Asvina, 1939 Saka
G.S.R 1301 (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, 2002 , rule 3 of
the Service Tax Rules, 1994, and clause (e) of sub-section (2) of section 174 of
the Central Goods and Service Tax Act 2017 (12 of 2017), in respect of things
done or omitted to be done before the coming into force of the Central Goods and
Services Act, 2017, the Central Board of Excise and Customs hereby-
(a)
appoints the officers mentioned in column (2) of the Table below as the Central
Excise officers ;
(b) vests such officers with all powers under the
Central Excise Act, 1944 and the rules made there under and the Finance Act 1994
and the rules made there under ; and
(c) assigns –
(i) such Central
Excise officers mentioned in column (2) of the Table below, and
(ii)
Principal Commissioners of Central Excise and Service Tax or Commissioners of
Central Excise and Service Tax ;
(iii) Commissioners of Central Excise and
Service Tax ( Audit); and
(iv) Commissioners of Central Excise and Service
Tax (Appeals),
with the jurisdiction mentioned in column (3) of the said
Table, for the purpose mentioned in column (4) of the said Table.
TABLE
| S.NO. |
Rank and designation of the Central Excise officer |
Jurisdiction |
Purpose |
| (1) |
(2) |
(3) |
(4) |
| 1 |
Any Principal Additional Director General or Additional Director
General who is posted, vide an administrative order issued by the
Central Board of Excise 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 13/2017-Central Excise (NT),
dated 9th June, 2017. |
Passing orders in appeal with respect to appeals under section 35 of
the Central Excise Act 1944, ( 1 of 1944) and section 85 of the Finance
Act, 1994 ( 32 of 1994), which have been filed on or before 30th June,
2017 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. |
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
F. No. 137/13/2017-Service Tax
|