Administrative Control - Central Excise Practice Manual (OLD) - Central Excise

Administrative Control Prior to 31.7.2010, EOUs units in the port cities and Bangalore were placed under the administrative control of jurisdictional Commissioner of Customs. However, with effect from 31.7.2010, in the background of implementation of Automation of Central Excise and Service Tax (ACES), all EOU/EHTP/STP/BTP units have been placed under the Administrative control of Central Excise formations. The administrative control over the Large Tax Payers EOU is with the Large Tax payer Unit (LTU). However, in respect of these large tax payer EOUs, specific functions requiring physical presence of the officers for the purposes such as warehousing, sealing or any other work as assigned by LTUs are to be dealt with by the Commissioner of Central Excise, who has concurrent jurisdiction over the large taxpayer-EOU. All works relating to EOU unit are handled by the jurisdictional Commissioner of Central Excise under whose administrative control the unit is located. In all cases of short levy or evasion of either Customs or Central Excise duties, or both, the Commissioner of Central Excise, who has administrative control over the EOU Unit, is the proper officer for investigation, issue of show cause notice, adjudication and recovery. [Ref.: Circular No. 15/2007-Customs, dated 20.03.2007 , and Circular No. 932/22/2010-CX, dated 4.8.2010 ]