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
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
F. No. 137/13/2017-service Tax