9911796707
TMI BlogReassignment of cases pending as on 30-6-2017 with the Commissioner of Central Excise and Service Tax (Appeals)X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) I am directed to draw your attention to the Honourable Prime Minister's address to the invitees of the recently concluded Rajaswa Gyan Sangam, wherein he had urged the department to eliminate the huge pendency in litigation. As part of the drive to reduce this huge pendency, the Board has taken various measures. One such measure relates to the reduction of pendency at the level of Commissioner (Appeals) by redistributing the cases pending as on 30-6-2017 at this level. The intention is to redistribute the appeals pending as on 30-6-2017 in the jurisdiction of a Zone (with the Commissioners of Central Excise and Service Tax (Appeals)), among all other officers of the rank of Commissioner (including the Principal Additional Director ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification 12/2017Central Excise (NT) dated 9-6-2017, and have been assigned specific jurisdictions vide notification 13/2017-Central Excise (NT) dated 9-6-2017. Hence for officers of these ranks and designations, there is a need to only assign the larger territorial jurisdiction of the Principal Chief Commissioner or Chief Commissioner). 2.2.4 Limit the above appointment and vesting for the purpose of passing Orders in Appeal with respect to appeals under section 35 of the Central Excise Act, 1944 and section 85 of the Finance Act, 1994 which have been filed on or before 30-6-2017 with the Commissioner of Central Excise and Service Tax (Appeals). 2.4 It should be noted that under section 174(2) of the Central Goods and Services Tax Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed against such an Order-in-Original. 3.1.3 At least 50% of the cases pending as on 30-6-2017 with the officer holding charge of the post of Commissioner (Appeals), whether as a regular charge or as an additional charge, should be disposed of by him. This percentage can be higher depending on local circumstances. 3.1.4 It is only the remaining appeals which have to be redistributed. Proposals for redistribution should be done in such a manner so that officers who are relatively familiar with the relevant law are assigned cases. In particular officers without a background knowledge of service tax law should not be assigned service tax cases. 3.1.5 In no event should the assessees be put to inconvenience by creating situations where th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3.1.9 The proposals for reallocation of cases should be sent by 27-10-2017 and shifting of records should be completed within a week of the issue of the Board's order. 3.2 At the level of Commissioner of Central Excise and Service Tax (Appeals) 3.2.1 The disposal of cases should be effective disposal. A serious view will be taken in the event of mechanical remanding or hasty dismissal for nonappearance or ex parte orders, or a mechanical upholding of the order-in-original, merely in order to achieve disposal. 3.2.2 In case opportunities for personal hearing have already been granted before the reassignment of the cases, these should be factored in when examining requests for adjournment. 3.3 At the level of Principal Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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