Appointment of Central Excise Officers and Officers of Directorate General of Audit - Seeks to amendment in Notification Nos. 38/2001-Central Excise (N.T.), dated the 26th June, 2001 and 28/2008- Central Excise (N.T.) dated 5th June, 2008 - 01/2023 - Central Excise - Non Tariff

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

NOTIFICATION NO. 01/2023 -CENTRAL EXCISE (N.T.)

New Delhi, the 2nd March, 2023

G.S.R. 163(E).— In exercise of the powers conferred by clause (b) of section 2 of the Central Excise Act, 1944 (1 of 1944) read with sub-rule (1) of rule 3 of the Central Excise Rules, 2017 read with clause (e ) and (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 makes the following further amendments in notifications of the Government of India in the Ministry of Finance, Department of Revenue, namely:-

(1) In the notification no. 38/2001-Central Excise (N.T.), dated the 26th June, 2001, in the Table, -

(i) for Sl. No. 1 and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely: -

Sl. No.	Officers	Rank of Officer of Central Excise
(1)	(2)	(3)
“1.	Officers of the Directorate General of Goods and Services Tax Intelligence, namely: -
	1. Principal Director General	Principal Chief Commissioner
	2. Director General	Chief Commissioner
	3. Principal Additional Director General	Principal Commissioner
	4. Additional Director General	Commissioner
	5. Additional Director	Additional Commissioner
	6. Joint Director	Joint Commissioner
	7. Deputy Director or Assistant Director	Deputy Commissioner or Assistant Commissioner
	8. Senior Intelligence Officer or Superintendent or Additional Assistant Director	Superintendent
	9. Intelligence Officer or Inspector	Inspector”;

(ii) in Sl. No 2, in Column (2), related to Officers of Directorate General (Vigilance), for the words “Superintendent”, the words “Superintendent or Additional Assistant Director” shall be substituted;

(iii) in Sl. No 3, in Column (2), related to Officers of Directorate General of Revenue Intelligence, for the words “Senior Intelligence Officer”, the words “Senior Intelligence Officer or Additional Assistant Director” shall be substituted;

(iv) for Sl. No.5 and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely :-

Sl. No.	Officers	Rank of Officer of Central Excise
(1)	(2)	(3)
“5.	Officers of the Directorate General of Performance Management (Customs, Central Excise and Service Tax) namely :-
	1. Director General	Chief Commissioner
	2. Principal Additional Director General	Principal Commissioner
	3. Additional Director General	Commissioner
	4. Additional Director	Additional Commissioner
	5. Joint Director	Joint Commissioner
	6. Deputy Director or Assistant Director	Deputy Commissioner or Assistant Commissioner
	7. Senior Intelligence Officer (Class I and Class II) or Additional Assistant Director	Superintendent
	8. Inspector	Inspector”;

(v) in Sl. No 6, in Column (2), related to the Officers of Directorate of Statistics and Intelligence, for the words “Assistant Director Research and Junior Analyst”, the words “Assistant Director Research and Junior Analyst or Additional Assistant Director” shall be substituted.

2. In the notification no. 28/2008- Central Excise (N.T.) dated 5th June, 2008, in the Table, after Sl. No. 7 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely: -

Sl. No.	Officers	Central Excise Officers whose powers are to be exercised
(1)	(2)	(3)
“7A.	Additional Assistant Director	Superintendent”.

3. This notification shall come into force on the date of publication in the Official Gazette.

[No. CBIC-110267/100/2022-CX-VIII SECTION-CBEC]

RUBAL SAROHA, Under Secy.

Note: 1. The principal notification No. 38/2001- Central Excise (N.T.), dated 26th June, 2001 was published in the Gazette of India, vide G.S.R. 467(E), dated the 26th June, 2001 and was last amended vide notification No. 06/2017 - Central Excise (N.T.), dated 14th March, 2017 published in the Gazette of India, vide G.S.R. 238 (E), dated 14th March 2017.

2.The principal notification No. 28/2008- Central Excise (N.T.), dated 5th June, 2008 was published in the Gazette of India vide G S.R. 431 (E), dated the 5th June, 2008 and was last amended vide notification No. 28/2014-Central Excise (N.T.), dated 16th September, 2014 published in the Gazette of India, vide G.S.R. 652 (E), dated 16th September, 2014.