Appointment of adjudicating authority centralises Chapter V Finance Act adjudication for specified show cause notices. Pursuant to rule 3 of the Service Tax Rules, 1994 and clause (e) of sub section (2) of section 174 of the CGST Act, 2017, the Central Board of Indirect Taxes and Customs appoints the Principal Commissioner/Commissioner, CGST & Central Excise, Mumbai East Commissionerate as the Central Excise Officer to exercise Chapter V powers of the Finance Act, 1994 for adjudication of the listed show cause notices against M/s Shell India Markets Pvt. Ltd., thereby centralising adjudicatory competence in the named officer for the identified matters.
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.
Appointment of adjudicating authority centralises Chapter V Finance Act adjudication for specified show cause notices.
Pursuant to rule 3 of the Service Tax Rules, 1994 and clause (e) of sub section (2) of section 174 of the CGST Act, 2017, the Central Board of Indirect Taxes and Customs appoints the Principal Commissioner/Commissioner, CGST & Central Excise, Mumbai East Commissionerate as the Central Excise Officer to exercise Chapter V powers of the Finance Act, 1994 for adjudication of the listed show cause notices against M/s Shell India Markets Pvt. Ltd., thereby centralising adjudicatory competence in the named officer for the identified matters.
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