Appeal re-assignment directs specified central excise and service tax appeals to designated officers for Orders in Appeal. The Central Board, invoking rule 3 of the Central Excise Rules, 2017 and rule 3 of the Service Tax Rules, 1994 read with the enabling provision of the CGST Act, assigns appeals filed on or after 1 July 2017 under section 35 of the Central Excise Act, 1944 or section 85 of the Finance Act, 1994 to the Central Excise Officer specified in the Annexure for the purpose of passing Orders in Appeal. The Annexure lists appeal numbers, assessee details, registration numbers and the designated officer for each appeal.
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Appeal re-assignment directs specified central excise and service tax appeals to designated officers for Orders in Appeal.
The Central Board, invoking rule 3 of the Central Excise Rules, 2017 and rule 3 of the Service Tax Rules, 1994 read with the enabling provision of the CGST Act, assigns appeals filed on or after 1 July 2017 under section 35 of the Central Excise Act, 1944 or section 85 of the Finance Act, 1994 to the Central Excise Officer specified in the Annexure for the purpose of passing Orders in Appeal. The Annexure lists appeal numbers, assessee details, registration numbers and the designated officer for each appeal.
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