CBIC Reassigns Appeals Pending at Thiruvananthapuram Zone to Central Excise Officer
CBIC – Central – Excise – Officer – TAXSCAN
CBIC – Central – Excise – Officer – TAXSCAN
The Central Board of Indirect Taxes and Customs (CBIC) has recently released Order No. 01/2023 on February 09, 2023. This new order replaces the previous Order No. 04/2021, which was issued on December 07, 2021.
The purpose of this new order is to reassign pending appeal cases that were filed on or before June 30, 2017 under Section 35 of the Central Excise Act, 1944, or Section 85 of the Finance Act, 1994 in the Thiruvananthapuram zone.
Section 35 of the Central Excise Act, 1944 provides for the filing of an appeal by a person aggrieved by an order passed by an adjudicating authority or the Commissioner of Central Excise. The appeal must be filed with the Commissioner (Appeals) within three months of the date of communication of the order.
Section 85 of the Finance Act, 1994, on the other hand, provides for the filing of an appeal to the Commissioner (Appeals) by any person aggrieved by an order passed by an adjudicating authority or the Commissioner of Service Tax. The appeal must be filed within three months of the date of communication of the order.
The reassignment of pending appeal cases is being done in order to ensure that these cases are dealt with promptly and efficiently. Central Excise Officers will now be responsible for reviewing and passing Orders-in-Appeal in such matters. This move is expected to help resolve pending cases and reduce the backlog of appeals, which is a common problem faced by tax authorities across the country.
The CBIC has taken this step as part of its ongoing efforts to streamline the appeals process and improve the overall efficiency of the tax system. The reassignment of pending appeal cases is expected to provide relief to taxpayers and enable them to receive timely decisions on their appeals.
In conclusion, the CBIC's Order No. 01/2023 dated February 09, 2023 is a significant development that aims to resolve pending appeal cases filed before June 30, 2017 in Thiruvananthapuram zone. The move is expected to streamline the appeals process, reduce the backlog of appeals, and provide relief to taxpayers.
To Read the full text of the Order CLICK HERE
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