Reassignment of pending appeals: expanded central excise officer powers to pass orders in appeal and redistribute caseload. Reassignment redistributes appeals pending as on the cutoff among Commissioners and equivalent officers by appointing specified officers as Central Excise officers and vesting them with powers to pass Orders in Appeal for appeals filed on or before the cutoff; redistribution must be judicious, retain at least 50% disposal by the original Commissioner, respect prior involvement and subject familiarity, avoid assessees' inconvenience, follow prescribed submission formats and timelines, provide support staff, guard against mechanical disposals, continue review committee oversight, and publicise reallocation and update case tracking systems.
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Reassignment of pending appeals: expanded central excise officer powers to pass orders in appeal and redistribute caseload.
Reassignment redistributes appeals pending as on the cutoff among Commissioners and equivalent officers by appointing specified officers as Central Excise officers and vesting them with powers to pass Orders in Appeal for appeals filed on or before the cutoff; redistribution must be judicious, retain at least 50% disposal by the original Commissioner, respect prior involvement and subject familiarity, avoid assessees' inconvenience, follow prescribed submission formats and timelines, provide support staff, guard against mechanical disposals, continue review committee oversight, and publicise reallocation and update case tracking systems.
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