Assigning Jurisdictional Power to Commissioner Rank Officers in a zone for the purpose of deciding appeals pending as on 30th June 2017 - 26/2017 - Central Excise - Non Tariff

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

Notification No 26/2017-Central Excise ( NT)

New Delhi, 17th October, 2017

25 Asvina, 1939 Saka

G.S.R 1301 (E) - In pursuance of clause (b) of section 2 of the Central Excise Act, 1944 (1 of 1944) read with clause (55) of section 65B of the Finance Act, 1994 ( 32 of 1994), rule 3 of the Central Excise Rules, 2002 , rule 3 of the Service Tax Rules, 1994, and clause (e) of sub-section (2) of section 174 of the Central Goods and Service Tax Act 2017 ( 12 of 2017), in respect of things done or omitted to be done before the coming into force of the Central Goods and Services Act, 2017 , the Central Board of Excise and Customs hereby-

(a)  appoints the officers mentioned in column (2) of the Table below as the Central Excise officers ;

(b)  vests such officers with all powers under the Central Excise Act, 1944 and the rules made thereunder and the Finance Act 1994 and the rules made thereunder ; and

(c)  assigns  -

(i)   such Central Excise officers mentioned in column (2) of the Table below, and

(ii)   Principal Commissioners of Central Excise and Service Tax or Commissioners of Central Excise and Service Tax ;

(iii)  Commissioners of Central Excise and Service Tax ( Audit); and

(iv)  Commissioners of Central Excise and Service Tax (Appeals),

with the jurisdiction mentioned in column ( 3) of the said Table, for the purpose mentioned in column( 4) of the said Table.

Table

S.No.	Rank and designation of the Central Excise officer	Jurisdiction	Purpose
(1)	(2)	(3)	(4)
1.	Any Principal Additional Director General or Additional Director General who is posted, vide an administrative order issued by the Central Board of Excise and Customs, in the territorial jurisdiction of a - (a) Principal Chief Commissioner of Central Excise and Service Tax; or (b)Chief Commissioner of Central Excise and Service Tax.	The jurisdiction of such Principal Chief Commissioner of Central Excise and Service Tax or Chief Commissioner of Central Excise and Service Tax, as specified in notification 13/2017-Central Excise ( NT), dated 9th June, 2017.	Passing orders in appeal with respect to appeals under section 35 of the Central Excise Act 1944, ( 1 of 1944) and section 85 of the Finance Act, 1994 ( 32 of 1994), which have been filed on or before 30th June, 2017 with the Commissioner of Central Excise and Service Tax (Appeals), in the territorial jurisdiction of such Principal Chief Commissioner of Central Excise and Service Tax or Chief Commissioner of Central Excise and Service Tax.

(Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India

F. No. 137/13/2017-Service Tax