In a significant move to streamline the administration of indirect taxes, the Central Board of Indirect Taxes and Customs (CBIC) issued Notification No. 01/2025-Central Excise (N.T.), designating and empowering specific Central Excise Officers with enhanced jurisdiction and authority.
Under this notification, the CBIC has clarified the jurisdiction and powers of officers, including Principal Additional Directors General, Additional Directors General, and Commissioners of Central Excise and Service Tax. These officers are now tasked with handling appeals filed on or after July 1, 2017, under Section 35 of the Central Excise Act, 1944, and Section 85 of the Finance Act, 1994.
Key Highlights
- New Appointments: Officers mentioned in the table accompanying the notification have been officially appointed as Central Excise Officers.
- Expanded Powers: These officers are vested with full powers under the Central Excise Act, 1944, and the Finance Act, 1994, along with relevant rules.
- Jurisdiction Defined: The notification outlines jurisdictional boundaries aligned with administrative orders issued by CBIC.
- Purpose: The officers are authorized to pass orders in appeals concerning disputes under excise and service tax laws.
The CBIC aims to enhance efficiency in tax administration and address disputes with greater clarity. The notification also references prior administrative orders, including Notification No. 13/2017-Central Excise (N.T.), ensuring alignment with existing frameworks.
This development underscores the government's commitment to maintaining a robust indirect tax system post-GST implementation while addressing legacy issues under excise and service tax laws.
Official copy of the notification has been attached
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