Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Alpesh Kumar Gokulbhai Patel -reg. - Central Excise - Order No. 04/2023

F. No. CBIC-24/2/2023-SERVICE TAX SECTION-CBEC Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs CX ST wing New Delhi, dated :-27th April, 2023 Order No. 04/2023 In exercise of the powers conferred by rule 3 of the Service Tax Rules, 1994 read with clause (e) of sub-section (2) of section 174 of the Central Goods and Services Tax Act 2017 , the Central Board of Indirect Taxes and Customs hereby appoints Additional Commissioner/ Joint Commissioner, CGST CX, Ahmedabad North Commissionerate as the Central Excise Officer to exercise the powers of Chapter V of the Finance Act, 1994 , for the purpose of adjudication of the Show Cause Notices, details of which are indicated in column (2), (3) (4) of the table below and made answerable to the Central Excise Officer mentioned in column (5) of the table below. Table S. No Name of the Assessee SCN No. and Date Amount (Rs.) SCN Answerable to (1) (2) (3) (4) (5) 1. M/s Alpesh Kumar Gokulbhai Patel GEXCOM/ADJN/ST/JC/312/2021 dated 18.10.2021 1,15,49,609/- Joint Commissioner, CGST CX, Ujjain 2. M/s Alpesh Kumar Gokulbhai Patel STC/15-223/OA/ 2021/166 dated 23.04.2021 86,47,723/- Joint Commissioner, CGST CX, Ahmedabad North 3. M/s Alpesh Kumar Gokulbhai Patel V(30)Adj/TPI/SCN/ADC/DI/CGST/ Noida/224/ 2021 dated 28.04.2021 86,47,723/- Additional Commissioner, CGST CX, Noida (Rubal Saroha) Under Secretary (CX.1)