| Date: |
04-02-2004
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| Notification No: |
Central Excise Circular No 774/2004
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Jurisdiction of Chief Commissioners of Central Excise relating to allocation of Appeal cases within their respective jurisdictions amongst Commissioners of Central Excise (Appeals) – regarding.
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I am directed to state that the Board has examined the proposal for specifying the jurisdiction of Chief Commissioners of Central Excise relating to allocation of Appeal cases within their respective jurisdictions amongst Commissioners of Central Excise (Appeals). References have been received to consider specifying the jurisdiction of Chief Commissioners of Central Excise relating to allocation of Appeal cases within their respective jurisdiction amongst Commissioners of Central Excise (Appeals) to facilitate early disposal of appeal cases.
2. Attention is invited to 9556">notification No.14/2002-CE(NT) dated 8.3.2002 by which the jurisdiction of each Commissioner of Central Excise (Appeals) and Chief Commissioner of Central Excise is specified. In order to facilitate allocation of appeal cases, as and when warranted, by the Chief Commissioners amongst Commissioner (Appeals) within their jurisdiction, the above mentioned notification has been amended suitably vide amending 15317">notification No. 03/2004-CE(NT) dated 4.2.2004.
3. As a result of this amendment, Commissioners of Central Excise (Appeals) are given concurrent jurisdiction of the entire zone and jurisdiction of Chief Commissioner is also extended to all the Commissioners of Central Excise (Appeals) within his zone. Chief Commissioner of Central Excise, within his jurisdiction, may specify the jurisdiction of individual Commissioner of Central Excise (Appeals), under his charge, by issuing suitable orders.
4. In normal situations, each Commissioner of Central Excise (Appeals) should continue to handle the appeals arising out of the jurisdiction of specific Commissionerates of Central Excise, as specified by Chief Commissioner of Central Excise. However, Chief Commissioner, may allocate the additional charge or any individual cases to Commissioner of Central Excise (Appeals), as and when, required.
5. The field formations may suitably be informed.
6. Receipt of this Circular may please be acknowledged.
7. Hindi version will follow.
Yours faithfully,
(NEERAV KUMAR MALLICK)
Under Secretary to the Government of India. F.No. 208/58/2003-CX.6
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