The Central Board of Indirect Taxes and Customs (CBIC) has released Order No. 06/2025 under the Central Excise Rules, 2017 and the Service Tax Rules, 1994, formally assigning hundreds of pending Central Excise and Service Tax appeals filed on or after July 1, 2017 to specific Commissionerates across Karnataka for disposal.
This order has been issued by exercising powers under Section 174(2)(e) & (f) of the CGST Act, 2017, read with Notification No. 01/2025-Central Excise (NT), to ensure the smooth continuation and adjudication of legacy cases arising before GST implementation.
Key Highlights of CBIC Order No. 06/2025
Appeals Assigned Across Three Key Zones
The appeals have been allocated to officers in:
- CGST & Central Excise Audit-I, Bengaluru
- CGST & Central Excise Audit-II, Bengaluru
- Central Tax Appeals-I & II, Bengaluru
- Principal Commissioner (Appeals), Mysuru
- Commissioner, Mangaluru Commissionerate
Covers Appeals Filed Under Pre-GST Laws
The order applies to cases filed under:
- Section 35 of the Central Excise Act, 1944
- Section 85 of the Finance Act, 1994 (Service Tax)
These relate to actions "done or omitted to be done" before the enforcement of GST on 1 July 2017.
Over 400+ Assessees Listed
The annexure contains a detailed list of appeals involving:
- Tech companies
- Educational institutions
- Service providers
- Manufacturers
- Construction and real-estate entities
- Charitable organisations
- Logistics & hospitality service providers
- Large corporates such as Infosys, Capgemini, Samsung R&D, Vodafone Idea, Tesco, Schneider Electric, and others.
Each case includes:
- Appeal number
- Name of the assessee
- Registration details
- Designation and station of the officer to whom the appeal is allotted
Purpose of the Order
CBIC aims to:
- Speed up the disposal of legacy Central Excise & Service Tax disputes
- Reduce litigation backlog post-GST rollout
- Improve administrative efficiency across audit and appeals formations
- Ensure uniformity in adjudication at the zonal level
Implications for Taxpayers
- Appellants listed in the annexure will now be directly handled by the assigned Commissioner or Principal Commissioner.
- Communication from respective Commissionerates is expected shortly, as per CBIC instructions.
- Faster movement toward closure of long-pending Service Tax and Excise cases.
Official copy of the order has been attached
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