The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification, enabling Central Excise officers to hear pre-GST Service Tax and Central Excise Appeal and pass orders accordingly.
The gazette notification states as follows: —
“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, 2017, rule 3 of the Service Tax Rules, 1994 and clause (e) of sub-section (2) of section 174 of the Central Goods and Services 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 Indirect Taxes 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) (iii) Principal Commissioners of Central Excise and Service Tax or Commissioners of Central Excise and Service Tax; 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 –
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| Serial Number | Rank and designation of the Central Excise Officer | Jurisdiction | Purpose |
| 1 | Any Principal Additional Director General or Additional Director General who is posted, vide an administrative order issued by the Central Board of Indirect Taxes and Customs, in the territorial jurisdiction of a- (a) (b) Principal Chief Commissioner of Central Excise and Service Tax; or 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 number 13/2017-Central Excise (NT), dated the 9th June, 2017. | Passing orders in appeal with respect to appeals filed 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 after the ISt July, 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.” |
The notification 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.
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