Constitution of Review Committee of Commissioners of Central Excise - Reg. - Central Excise - OFFICE ORDER - 5 / 2014-CE

F.No.390/Review/ 36 /2014-JC Government of India Ministry of Finance Department of Revenue Central Board of Excise Customs (Judicial Review Cell) New Delhi, Dated 22.10.2014 OFFICE ORDER - 5 / 2014-CE Subject: Constitution of Review Committee of Commissioners of Central Excise - Reg. In exercise of the powers conferred by sub-section (1B) of section 35B of the Central Excise Act, 1944(1 of 1944) , the Central Board of Excise and Customs constituted under the Central Board of Revenue Act,1963 (54 of 1963) constitutes the following Committees consisting of two Commissioners of Central Excise mentioned in column (2) of the Table below to be the Committee, for the areas falling within the jurisdiction of the Commissioner of Central Excise (Appeals) mentioned in the corresponding entry in column (3) of the said Table for the purpose of sub-section (2) of section 35B of the Central Excise Act, 1944 (1 of 1944) . Table Sl. No. Committees Area of Jurisdiction (1) (2) (3) 1 (i)For the Jurisdiction of Commissioner of Central Excise, Ahmedabad-I Commissioner of Central Excise, Ahmedabad-I and Commissioner of Central Excise, Ahmedabad-II (ii)For the Jurisdiction of Commissioner of Central Excise, Ahmedabad-III Commissioner of Central Excise, Ahmedabad-III and Commissioner of Central Excise, Ahmedabad-I Commissioner of Central Excise (Appeals), Ahmedabad-I 2 For the Jurisdiction of Commissioner of Central Excise, Ahmedabad-II Commissioner of Central Excise, Ahmedabad-II and Commissioner of Central Excise, Ahmedabad-III Commissioner of Central Excise (Appeals), Ahmedabad-II 3 (i)For the Jurisdiction of Commissioner of Central Excise, Rajkot Commissioner of Central Excise, Rajkot and Commissioner of Central Excise, Kutch(Gandhidham) (ii)For the Jurisdiction of Commissioner of Central Excise,Bhavnagar Commissioner of Central Excise, Bhavnagar and Commissioner of Central Excise,Rajkot (iii)For the Jurisdiction of Commissioner of Central Excise, Kutch (Gandhidham) Commissioner of Central Excise, Kutch and Commissioner of Central Excise, Bhavnagar. Commissioner of Central Excise (Appeals), Ahmedabad-III 4 (i)For the Jurisdiction of Commissioner of Central Excise, Bangalore-I Commissioner of Central Excise, Bangalore-I Commissioner of Central Excise, Bangalore-II (ii)For the Jurisdiction of Commissioner of Central Excise, Bangalore-II Commissioner of Central Excise, Bangalore-II and Commissioner of Central Excise, Bangalore-III (iii)For the Jurisdiction of Commissioner of Central Excise, Bangalore-III Commissioner of Central Excise, Bangalore-III and Commissioner of Central Excise, Bangalore-I Commissioner of Central Excise (Appeals), Bangalore-I 5 i)For the Jurisdiction of Commissioner of Central Excise, Bangalore IV Commissioner of Central Excise, Bangalore-IV and Commissioner of Central Excise, Bangalore-V (ii)For the Jurisdiction of Commissioner of Central Excise, Bangalore V Commissioner of Central Excise, Bangalore-V and Commissioner of Central Excise-IV, Bangalore (iii)For the Jurisdiction of Commissioner of Central Excise, LTU,Bangalore Principal Commissioner of Central Excise, LTU,Bangalore and Commissioner of Central Excise, Bangalore IV Commissioner of Central Excise (Appeals), Bangalore-II 6 (i)For the Jurisdiction of Commissioner of Central Excise, Indore Commissioner of Central Excise, Indore and Commissioner of Central Excise, Bhopal (ii)For the Jurisdiction of Commissioner of Central Excise, Bhopal Commissioner of Central Excise, Bhopal and Commissioner of Central Excise, Indore (iii)For the Jurisdiction of Commissioner of Central Excise, Gwalior Commissioner of Central Excise, Gwalior, and Commissioner of Central Excise, Bhopal (iv)For the Jurisdiction of Commissioner of Central Excise, Raipur Commissioner of Central Excise, Raipur and Commissioner of Central Excise, Bilaspur (v)For the Jurisdiction of Commissioner of Central Excise, Bilaspur Commissioner of Central Excise, Bilaspur and Commissioner of Central Excise,Raipur (vi)For the Jurisdiction of Commissioner of Central Excise, Jabalpur Commissioner of Central Excise, Jabalpur, and Commissioner of Central Excise,Bilaspur Commissioner of Central Excise (Appeals), Bhopal-I 7 (i)For the Jurisdiction of Commissioner of Central Excise, Bhubaneshwar-I Commissioner of Central Excise, Bhubaneshwar-I and Commissioner of Central Excise, Bhubaneshwar-II (ii)For the Jurisdiction of Commissioner of Central Excise, Bhubaneshwar-II Commissioner of Central Excise, Bhubaneshwar-II and Commissioner of Central Excise, Bhubaneshwar-I (iii)For the Jurisdiction of Commissioner of Central Excise, Rourkela Commissioner of Central Excise,Rourkela and Commissioner of Central Excise, Bhubaneshwar-II Commissioner of Central Excise (Appeals), Bhubaneshwar 8 (i)For the Jurisdiction of Commissioner of Central Excise, Chandigarh-I Commissioner of Central Excise, Chandigarh I and Commissioner of Central Excise, Panchkula (ii)For the Jurisdiction of Commissioner of Central Excise, Ludhiana Commissioner of Central Excise, Ludhiana and Commissioner of Central Excise, Chandigarh-II (iii)For the Jurisdiction of Commissioner of Central Excise, Jalandhar Commissioner of Central Excise, Jalandhar and Commissioner of Central Excise, Jammu and Kashmir Commissioner of Central Excise (Appeals), Chandigarh-I 9 (i)For the Jurisdiction of Commissioner of Central Excise, Jammu and Kashmir Commissioner of Central Excise, Jammu and Kashmir and Commissioner of Central Excise, Jalandhar (ii)For the Jurisdiction of Commissioner of Central Excise, Chandigarh-II Commissioner of Central Excise, Chandigarh-II and Commissioner of Central Excise, Chandigarh-I Commissioner of Central Excise (Appeals), Chandigarh-II 10 (i)For the Jurisdiction of Commissioner of Central Excise, Chennai-I Commissioner of Central Excise, Chennai-I and Commissioner of Central Excise, Chennai-III (ii)For the Jurisdiction of Commissioner of Central Excise, Chennai-III Commissioner of Central Excise, Chennai-III and Commissioner of Central Excise, Chennai-I (iii)For the Jurisdiction of Commissioner of Central Excise, LTU,Chennai Commissioner of Central Excise, LTU, Chennai and Commissioner of Central Excise, Chennai-IV Commissioner of Central Excise (Appeals), Chennai-I 11 (i)For the Jurisdiction of Commissioner of Central Excise, Chennai-II Commissioner of Central Excise, Chennai-II and Commissioner of Central Excise, Chennai-IV (ii)For the Jurisdiction of Commissioner of Central Excise, Chennai-IV Commissioner of Central Excise, Chennai-IV and Commissioner of Central Excise, Chennai-II (iii)For the Jurisdiction of Commissioner of Central Excise, Puducherry Commissioner of Central Excise, Puducherry and Commissioner of Central Excise, Chennai-III Commissioner of Central Excise (Appeals), Chennai-II 12 For the Jurisdiction of Commissioner of Central Excise, Cochin Commissioner of Central Excise, Cochin and Commissioner of Central Excise, Thiruvananthapuram Commissioner of Central Excise (Appeals), Cochin I 13 For the Jurisdiction of Commissioner of Central Excise, Calicut Commissioner of Central Excise, Calicut and Commissioner of Central Excise, Cochin Commissioner of Central Excise (Appeals), Cochin II 14 For the Jurisdiction of Commissioner of Central Excise, Thiruvananthapuram Commissioner of Central Excise, Thiruvananthapuram and Commissioner of Central Excise, Cochin Commissioner of Central Excise (Appeals), Cochin III 15 (i)For the Jurisdiction of Commissioner of Central Excise, Coimbatore Commissioner of Central Excise, Coimbatore and Commissioner of Central Excise, Salem (ii)For the Jurisdiction of Commissioner of Central Excise, Madurai Commissioner of Central Excise, Madurai and Commissioner of Central Excise, Tiruchirapalli (iii)For the Jurisdiction of Commissioner of Central Excise, Salem Commissioner of Central Excise, Salem and Commissioner of Central Excise, Coimbatore (iv)For the Jurisdiction of Commissioner of Central Excise, Tirunelveli Commissioner of Central Excise, Tirunelveli and Commissioner of Central Excise, Madurai Commissioner of Central Excise (Appeals)-I, Coimbatore 16 For the Jurisdiction of Commissioner of Central Excise, Tiruchirapalli Commissioner of Central Excise, Tiruchirapalli and Commissioner of Central Excise, Madurai Commissioner of Central Excise (Appeals)-II, Coimbatore 17 (i)For the Jurisdiction of Commissioner of Central Excise, Delhi-I Commissioner of Central Excise, Delhi-I and Commissioner of Central Excise, Delhi-II (ii)For the Jurisdiction of Commissioner of Central Excise, Delhi- II Commissioner of Central Excise, Delhi-II and Commissioner of Central Excise, Delhi-I (iii)For the Jurisdiction of Commissioner of Central Excise, Rohtak Commissioner of Central Excise, Rohtak and Commissioner of Central Excise, Sonipat (iv)For the Jurisdiction of Commissioner of Central Excise, Sonipat (Delhi-III) Commissioner of Central Excise, Sonipat and Commissioner of Central Excise, Rohtak (v)For the Jurisdiction of Commissioner of Central Excise, LTU, Delhi Commissioner of Central Excise, LTU and Commissioner of Central Excise, Delhi-II (vi)For the Jurisdiction of Commissioner of Central Excise, Panchkula Commissioner of Central Excise, Panchkula and Commissioner of Central Excise, Chandigarh Commissioner of Central Excise (Appeals), Delhi-I. 18 (i)For the Jurisdiction of Commissioner of Central Excise, Gurgaon-I Commissioner of Central Excise,Gurgaon-I and Commissioner of Central Excise, Gurgaon-II (ii)For the Jurisdiction of Commissioner of Central Excise, Gurgaon-II Commissioner of Central Excise, Gurgaon-II and Commissioner of Central Excise, Gurgaon-I (iii)For the Jurisdiction of Commissioner of Central Excise, Faridabad-I Commissioner of Central Excise, Faridabad-I and Commissioner of Central Excise, Faridabad-II (iv)For the Jurisdiction of Commissioner of Central Excise, Faridabad-II Commissioner of Central Excise, Faridabad-II and Commissioner of Central Excise, Faridabad-I Commissioner of Central Excise(Appeal) -II 19 (i)For the Jurisdiction of Commissioner of Central Excise, Hyderabad-I Commissioner of Central Excise, Hyderabad-I and Commissioner of Central Excise, Hyderabad-II (ii)For the Jurisdiction of Commissioner of Central Excise, Hyderabad- II Commissioner of Central Excise, Hyderabad-II and Commissioner of Central Excise, Hyderabad-I Commissioner of Central Excise (Appeals),Hyderabad-I 20 (i)For the Jurisdiction of Commissioner of Central Excise, Hyderabad-III Commissioner of Central Excise, Hyderabad-III and Commissioner of Central Excise, Hyderabad-IV (ii)For the Jurisdiction of Commissioner of Central Excise, Hyderabad-IV Commissioner of Central Excise, Hyderabad-IV and Commissioner of Central Excise, Hyderabad-III Commissioner of Central Excise (Appeals), Hyderabad-II 21 (i)For the Jurisdiction of Commissioner of Central Excise, Jaipur Commissioner of Central Excise, Jaipur and Commissioner of Central Excise, Alwar (ii)For the Jurisdiction of Commissioner of Central Excise, Alwar Commissioner of Central Excise, Alwar and Commissioner of Central Excise Jaipur, Commissioner of Central Excise (Appeals), Jaipur-I 22 (i)For the Jurisdiction of Commissioner of Central Excise, Jodhpur Commissioner of Central Excise, Jodhpur and Commissioner of Central Excise, Udaipur (ii)For the Jurisdiction of Commissioner of Central Excise, Udaipur Commissioner of Central Excise, Udaipur and Commissioner of Central Excise Jodhpur Commissioner of Central Excise (Appeals), Jaipur-II 23 (i)For the Jurisdiction of Commissioner of Central Excise, Kolkata-I Commissioner of Central Excise, Kolkata-I and Commissioner of Central Excise, Kolkata-V (ii)For the Jurisdiction of Commissioner of Central Excise, Kolkata-II Commissioner of Central Excise, Kolkata-II and Commissioner of Central Excise,Haldia (iii)For the Jurisdiction of Commissioner of Central Excise, Kolkata-V Commissioner of Central Excise, Kolkata-V and Commissioner of Central Excise, Kolkata-I (iv)For the Jurisdiction of Commissioner of Central Excise, Haldia Commissioner of Central Excise, Haldia and Commissioner of Central Excise, Kolkata-II (v)For the Jurisdiction of Commissioner of Central Excise, Siliguri Commissioner of Central Excise, Siliguri and Commissioner of Central Excise, Durgapur Commissioner of Central Excise (Appeals), Kolkata I 24 (i)For the Jurisdiction of Commissioner of Central Excise, Kolkata-III Commissioner of Central Excise, Kolkata-III and Commissioner of Central Excise, Kolkata-IV (ii)For the Jurisdiction of Commissioner of Central Excise, Kolkata-IV Commissioner of Central Excise, Kolkata-IV and Commissioner of Central Excise, Kolkata-III (iii)For the Jurisdiction of Commissioner of Central Excise, Bolpur Commissioner of Central Excise, Bolpur and Commissioner of Central Excise,Durgapur (iv)For the Jurisdiction of Commissioner of Central Excise, Durgapur Commissioner of Central Excise, Durgapur and Commissioner of Central Excise, Bolpur (iv)For the Jurisdiction of Commissioner,LTU, Kolkata Commissioner ,LTU, Kolkata and Commissioner of Central Excise,Kolkata-II Commissioner of Central Excise (Appeals), Kolkata II 25 (i)For the Jurisdiction of Commissioner of Central Excise, Kanpur Commissioner of Central Excise, Kanpur and Commissioner of Central Excise, Agra (ii)For the Jurisdiction of Commissioner of Central Excise, Agra Commissioner of Central Excise, Agra and Commissioner of Central Excise, Kanpur Commissioner of Central Excise (Appeals), Lucknow 26 (i)For the Jurisdiction of Commissioner of Central Excise, Allahabad Commissioner of Central Excise, Allahabad and Commissioner of Central Excise, Lucknow (ii)For the Jurisdiction of Commissioner of Central Excise, Lucknow Commissioner of Central Excise, Lucknow and Commissioner of Central Excise, Allahabad Commissioner of Central Excise (Appeals), Allahabad 27 (i)For the Jurisdiction of Commissioner of Central Excise, Meerut Commissioner of Central Excise, Meerut and Commissioner of Service Tax, Noida (ii)For the Jurisdiction of Commissioner of Central Excise, Dehradun Commissioner of Central Excise, Dehradun and Commissioner of Central Excise, Hapur (iii)For the Jurisdiction of Commissioner of Central Excise, Hapur Commissioner of Central Excise, Hapur and Commissioner of Central Excise, Dehradun Commissioner of Central Excise (Appeals), Meerut-I 28 (i)For the Jurisdiction of Commissioner of Central Excise, Ghaziabad Commissioner of Central Excise, Ghaziabad and Commissioner of Central Excise, Noida-I (ii)For the Jurisdiction of Commissioner of Central Excise, Noida-I Commissioner of Central Excise, Noida-I and Commissioner of Central Excise, Ghaziabad (iii)For the Jurisdiction of Commissioner of Central Excise, Noida-II Commissioner of Central Excise, Noida-II and Commissioner of Customs, Noida Commissioner of Central Excise (Appeals), Meerut-II 29 (i)For the Jurisdiction of Commissioner of Central Excise, Belgaum Commissioner of Central Excise, Belgaum and Commissioner of Central Excise, Mysore (ii)For the Jurisdiction of Commissioner of Central Excise, Mysore Commissioner of Central Excise, Mysore and Commissioner of Central Excise, Mangalore (iii)For the Jurisdiction of Commissioner of Central Excise, Mangalore Commissioner of Central Excise, Mangalore and Commissioner of Central Excise Mysore, Commissioner of Central Excise (Appeals), Mysore 30 (i)For the Jurisdiction of Commissioner of Central Excise, Mumbai-I Commissioner of Central Excise, Mumbai-I and Commissioner of Central Excise, Thane-I (ii)For the Jurisdiction of Commissioner of Central Excise, Mumbai-IV Commissioner of Central Excise, Mumbai-IV and Commissioner of Central Excise, Mumbai-I (iii)For the Jurisdiction of Commissioner of Central Excise, Thane-I Commissioner of Central Excise, Thane-I and Commissioner of Central Excise, Thane-II (iv)For the Jurisdiction of Commissioner of Central Excise, Thane-II Commissioner of Central Excise, Thane-II and Commissioner of Central Excise, Thane-I (v)For the Jurisdiction of Commissioner, LTU, Mumbai Commissioner of Central Excise, LTU, Mumbai and Commissioner of Central Excise, Mumbai-I Commissioner of Central Excise (Appeals), Mumbai-I 31 (i)For the Jurisdiction of Commissioner of Central Excise, Mumbai-II Commissioner of Central Excise, Mumbai-II and Commissioner of Central Excise, Raigarh (ii)For the Jurisdiction of Commissioner of Central Excise, Mumbai-III Commissioner of Central Excise, Mumbai-III and Commissioner of Central Excise, Belapur (iii)For the Jurisdiction of Commissioner of Central Excise, Belapur Commissioner of Central Excise, Belapur and Commissioner of Central Excise, Mumbai-III (iv)For the Jurisdiction of Commissioner of Central Excise, Raigarh Commissioner of Central Excise, Raigarh and Commissioner of Central Excise, Mumbai-II Commissioner of Central Excise (Appeals), Mumbai-II 32 (i)For the Jurisdiction of Commissioner of Central Excise, Nagpur-I Commissioner of Central Excise, Nagpur-I and Commissioner of Central Excise, Nagpur-II (ii)For the Jurisdiction of Commissioner of Central Excise, Nagpur-II Commissioner of Central Excise, Nagpur-II and Commissioner of Central Excise, Nagpur-I (iii)For the Jurisdiction of Commissioner of Central Excise, Wardha Commissioner of Central Excise, Wardha and Commissioner of Central Excise, Nagpur-II (iv)For the Jurisdiction of Commissioner of Central Excise, Aurangabad Commissioner of Central Excise, Aurangabad and Commissioner of Central Excise, Nasik-I (v)For the Jurisdiction of Commissioner of Central Excise, Nasik-I Commissioner of Central Excise, Nasik I and Commissioner of Central Excise, Nasik II (vi)For the Jurisdiction of Commissioner of Central Excise, Nasik-II Commissioner of Central Excise, Nasik-II and Commissioner of Central Excise, Nasik-I Commissioner of Central Excise (Appeals),Nagpur 33 (i)For the Jurisdiction of Commissioner of Central Excise, Pune-I Commissioner of Central Excise, Pune-I and Commissioner of Central Excise, Pune-II (ii)For the Jurisdiction of Commissioner of Central Excise, Pune-II Commissioner of Central Excise, Pune-II and Commissioner of Central Excise, Pune-I Commissioner of Central Excise (Appeals), Pune-I 34 (i)For the Jurisdiction of Commissioner of Central Excise, Kolhapur Commissioner of Central Excise,Kolhapur and Commissioner of Central Excise, Pune-III (ii)For the Jurisdiction of Commissioner of Central Excise, Goa Commissioner of Central Excise, Goa and Commissioner of Customs, Goa Commissioner of Central Excise (Appeals), Pune-II 35 (i)For the Jurisdiction of Commissioner of Central Excise, Pune-III Commissioner of Central Excise, Pune-III and Commissioner of Central Excise, Pune-IV (ii)For the Jurisdiction of Commissioner of Central Excise, Pune-IV Commissioner of Central Excise, Pune-IV and Commissioner of Service Tax, Pune-III Commissioner of Central Excise (Appeals), Pune-III 36 (i)For the Jurisdiction of Commissioner of Central Excise, Jamshedpur Commissioner of Central Excise, Jamshedpur and Commissioner of Central Excise, Ranchi-I (ii)For the Jurisdiction of Commissioner of Central Excise, Ranchi-I Commissioner of Central Excise, Ranchi-I and Commissioner of Central Excise, Jamshedpur (iii)For the Jurisdiction of Commissioner of Central Excise, Dhanbad Commissioner of Central Excise,Dhanbad and Commissioner of Central Excise, Bokaro (Ranchi-II) (iv)For the Jurisdiction of Commissioner of Central Excise, Bokaro (Ranchi-II) Commissioner of Central Excise, Bokaro(Ranchi-II) and Commissioner of Central Excise,Dhanbad Commissioner of Central Excise (Appeals), Ranchi 37 For the Jurisdiction of Commissioner of Central Excise, Patna Commissioner of Central Excise, Patna and Commissioner of Central Excise,(Audit), Patna Commissioner of Central Excise (Appeals), Patna 38 (i)For the Jurisdiction of Commissioner of Central Excise, Shillong Commissioner of Central Excise, Shillong and Commissioner of Central Excise, Dibrugarh (ii)For the Jurisdiction of Commissioner of Central Excise, Guwahati Commissioner of Central Excise, Guwahati and Commissioner of Central Excise,Dibrugarh (iii)For the Jurisdiction of Commissioner of Central Excise, Dibrugarh Commissioner of Central Excise, Dibrugarh and Commissioner of Central Excise, Guwahati Commissioner of Central Excise (Appeals), Shillong 39. (i)For the Jurisdiction of Commissioner of Central Excise, Vadodara-I Commissioner of Central Excise, Vadodara-I and Commissioner of Central Excise,Vadodara-II (ii)For the Jurisdiction of Commissioner of Central Excise, Vadodara-II Commissioner of Central Excise, Vadodara-II and Commissioner of Central Excise,Vadodara-I (iii)For the Jurisdiction of Commissioner of Central Excise, Anand Commissioner of Central Excise, Anand and Commissioner of Central Excise,Vadodara-I Commissioner of Central Excise (Appeals), Vadodara-I 40 (i)For the Jurisdiction of Commissioner of Central Excise, Bharuch Commissioner of Central Excise, Bharuch and Commissioner of Central Excise,Surat-I (ii)For the Jurisdiction of Commissioner of Central Excise, Surat-I Commissioner of Central Excise, Surat-I and Commissioner of Central Excise,Surat-II (iii)For the Jurisdiction of Commissioner of Central Excise, Surat-II Commissioner of Central Excise, Surat-II and Commissioner of Central Excise,Surat-I Commissioner of Central Excise (Appeals), Vadodara- II 41 (i)For the Jurisdiction of Commissioner of Central Excise, Valsad Commissioner of Central Excise, Valsad and Commissioner of Central Excise,Daman (ii)For the Jurisdiction of Commissioner of Central Excise,Daman Commissioner of Central Excise, Daman and Commissioner of Central Excise,Valsad (iii)For the Jurisdiction of Commissioner of Central Excise,Silvassa Commissioner of Central Excise, Silvasa and Commissioner of Central Excise,Daman Commissioner of Central Excise (Appeals), Vadodara-III 42 (i)For the Jurisdiction of Commissioner of Central Excise, Vishakhapatnam-I Commissioner of Central Excise, Vishakhapatnam-I and Commissioner of Central Excise, Kakinada(Vishakhapatnam-II). (ii)For the Jurisdiction of Commissioner of Central Excise, Kakinada (Vishakhapatnam-II), Commissioner of Central Excise, Kakinada (Vishakhapatnam-II) and Commissioner of Central Excise, Nellore (Vishakhapatnam-III) Commissioner of Central Excise (Appeals), Vishakhapatnam-I 43 (i)For the Jurisdiction of Commissioner of Central Excise, Guntur Commissioner of Central Excise, Guntur and Commissioner of Central Excise, Nellore (Vishakhapatnam-III) (ii)For the Jurisdiction of Commissioner of Central Excise, Nellore (Vishakhapatnam-III) Commissioner of Central Excise, Nellore (Vishakhapatnam-III) and Commissioner of Central Excise, Guntur Commissioner of Central Excise (Appeals), Vishakhapatnam-II Explanation- The expression Commissioner in column 2 shall include Principal Commissioner and expression Commissioner of Central Excise (Appeals) in column 3 of the table shall include Commissioner of Service Tax (Appeals) , wherever applicable. (Archana P. Tiwari) Joint Secretary (Review)