Central Excise Notification
2022

NOTIFICATION No. 04/2022-Central Excise (N.T.), dated 1st December, 2022

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 (f) of sub-section (2) of section 174 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Board of Indirect Taxes and Customs hereby appoints the officers mentioned in Column (2) of the Table below as the Central Excise officers for the jurisdiction mentioned in Column (3) of the said Table and 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 for the purpose mentioned in Column (4) of the said Table.

TABLE

S.No.

Rank and designation of Central Excise officer

Jurisdiction

Purpose

(1)

(2)

(3)

(4)

Any Commissioner of Central Excise and Service Tax (Appeals) who is posted vide an administrative order issued by the Central Board of Indirect Taxes 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 Number 13/2017-Central Excise (N.T.) dated 9th June, 2017.

Passing orders in appeal with respect to appeals filed after 30th June, 2017 under section 35 of Central Excise Act, 1944 (1 of 1944) and section 85 of the Finance Act, 1994 (32 of 1994) 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, as may be assigned.

2. This notification shall come into force on the date of its publication in the Official Gazette.

[F.No. CBIC-240137/58/2021-Service Tax Section-CBEC]

(Rubal Saroha)

Under Secretary