Jurisdiction of Chief Commissioners of Central Excise relating to allocation of Appeal cases within their respective jurisdictions amongst Commissioners of Central Excise (Appeals) – regarding.
774/07/2004 Dated:- 4-2-2004 Circular
Central Excise
CIR NO.774/07/2004-CX, DT. 04/02/2004
Jurisdiction of Chief Commissioners of Central Excise relating to allocation of Appeal cases within their respective jurisdictions amongst Commissioners of Central Excise (Appeals) – regarding.
I am directed to state that the Board has examined the proposal for specifying the jurisdiction of Chief Commissioners of Central Excise relating to allocation of Appeal cases within their respective jurisdictions amongst Commissioners of Central Excise (App
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-CE(NT) dated 4.2.2004.
3. As a result of this amendment, Commissioners of Central Excise (Appeals) are given concurrent jurisdiction of the entire zone and jurisdiction of Chief Commissioner is also extended to all the Commissioners of Central Excise (Appeals) within his zone. Chief Commissioner of Central Excise, within his jurisdiction, may specify the jurisdiction of individual Commissioner of Central Excise (Appeals), under his charge, by issuing suitable orders.
4. In normal situations, each Commissioner of Central Excise (Appeals) should continue to handle the appeals arising out of the jurisdiction of specific Commissionerates of Central Excise, as specified by Chief Commissioner of Central Excise. However, Chief Commissioner, m
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