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        Central Excise

        Regulation 10 - Commissioner to be designated by the Board.

        Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulation, 2005

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        Designation of Commissioner: application proceeds if the board chairman does not designate within the period fixed by the Authority. If an applicant does not specify a Principal Commissioner or Commissioner, the Authority must forward the application and enclosures to the Chairman of the Central Board of Excise and Customs, asking him to designate a Principal Commissioner or Commissioner within a period fixed by the Authority; if the Chairman fails to designate within that period, the Authority shall proceed with the application in the absence of such designation.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Designation of Commissioner: application proceeds if the board chairman does not designate within the period fixed by the Authority.

                              If an applicant does not specify a Principal Commissioner or Commissioner, the Authority must forward the application and enclosures to the Chairman of the Central Board of Excise and Customs, asking him to designate a Principal Commissioner or Commissioner within a period fixed by the Authority; if the Chairman fails to designate within that period, the Authority shall proceed with the application in the absence of such designation.


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