LEARNING

OUTCOME
Making aware of
The Authorities involved in
Excise and their powers

Government of India
Ministry of Finance
Department of Revenue
CBEC
Chief Commissioner
Commissioner / Commissioner
(Appeals)
Additional commissioner
Joint commissioner
Assistant/ Deputy Commissioner
Other officers (officers of State Govt.)

CBEC
Formed under Central Board of Revenue Act,
1963
Consisting of Chairman and 5/ 6 members
Sec 37 (B) of CEA: Authorized to issue: orders,
instructions and directions to Excise officers
Rule 31(1) of Central Excise Rules:
authorizes CBEC, Chief Commissioner,
Commissioner
issue written instructions providing any
supplemental matters arising out of Rules

Appointment of Central Excise

Officers
Rule 3(1) of Central Excise Rules:
authorizes- Board to appoint
Rule 3(2) of Central Excise Rules:
empowers- Board specify Jurisdiction
Of Chief Commissioner, Commissioner,
Commissioner (Appeals)

POWERS OF EXCISE OFFICERS

Sec 2(b) of CEA read with Rule 3(1) of
Central Excise Rules
Empowers CBEC confer powers on an
excise officer or (officer of State
Government)

POWERS OF EXCISE OFFICERS

A) Chief Commissioner and Director
General:
) Chief Commissioner:
i) Country is divided in several Zones
ii) Each zone under supervision of Chief
Commissioner
iii) Chief Commissioner administrative
control over Commissioner and
Commissioner (Appeals) within his zone.
iv) In the interior i.e. non- coastal area: also
looks after Custom work.

POWERS OF EXCISE OFFICERS

A) Chief Commissioner and Director
General:
) Director General
i) Created to monitor- specified functions
ii) Example: Director General of Export
Promotion
Director General of
Service Tax
Duty Drawback Directorate, Audit etc.

POWERS OF EXCISE OFFICERS

B) Commissioner/ Commissioner
(Appeals)
) Commissioner:
i) Each zone Commissionerates
ii) Commissioner Administrative- in charge
iii) In the interior i.e. non- coastal area: also
looks after Custom work.

POWERS OF EXCISE OFFICERS

B) Commissioner/ Commissioner
(Appeals)
) Commissioner (Appeals):
i) Appointed Commissionerates hear
appeals
ii) Against orders from Assistant/ Deputy/
Joint/ Additional Commissioners.
iii) Cannot exercise the powers Central
Excise Officers
iv) Can issue Order U/s 14 of CEA
v) Exercise powers Under Chapter VI Arelating to appeals

POWERS OF EXCISE OFFICERS

C) Other officers below the Excise
Officers
i) Additional and Joint Commissioner of CE
ii) Deputy/ Assistant Commissioner and
Superintendent.

POWERS OF EXCISE OFFICERS

C) Other officers below the Excise
Officers
) Additional and Joint Commissioner of CE
i) One or more Additional Commissioner
one Commissionerate.
ii) Appeal against Commissioner CESTAT
iii) Appeal against Additional Commissioner
Commissioner (Appeal)

POWERS OF EXCISE OFFICERS

C) Other officers below the Excise
Officers
) Deputy/ Assistant Commissioner of CE
i) Each Commissionerate divided in
division administrative control each
division.
ii) It is further: Divided into different
ranges each range - administrative
control - Superintendent (Gazetted
Officer).
iii) Inspectors work under Superintendent.

POWERS OF EXCISE OFFICERS

D) Delegation of Powers:
i) Section 37 of CEA authorizes Central
Govt. to delegate powers Excise
Officers.
ii) Section 12 (E) of CEA: Seniors can
exercise the powers- Juniors
E) Binding Nature of departmental
circulars:

ADJUDICATION and ENFORCEMENT

ADJUDICATE: To hear or to try and decide judicially.
ADJUDICATION: Giving Decision
ADJUDICATING AUTHORITY: Competent to pass
any Order or Decision under Central Excise Act.
Section 73 (1): Empowers Excise Officers serve
Notice demanding tax short levied or short paid
Hence, Commissioner (Appeals) and CBEC are NOT
the Adjudicating Authorities.
Adjudicating Order: Order/ decision A.A. under
CEA

Matters regarding:
i) To determine classification
ii) Valuation
iii) Refund claims
iv) Tax/ duty payable
v) Grant permissions:
i)

impose fines

ii) Penalties
iii) Confiscate the goods

Between 5 Lakhs to
15 Lakhs

Between 1 Lakhs to 5
Lakhs. Below 1 lac
Stdt.
Up toX1 Lac except
issuesclassification of goods

Enforcement Powers of Revenue

Officers:
Section 12 of CEA authorize Central Govt.
apply provisions Customs Act.
i) Power to Summon
ii) Power to Arrest
iii) Power to Search
iv) Power to Seizure
v) Power to Visits and Inspection