Appointment of Common Adjudicating Authority assigns adjudication of specified show cause notices to Mumbai South officer.
The Board appoints the Pr. Commissioner/Commissioner, CGST & CX, Mumbai South Commissionerate as the Central Excise Officer to adjudicate the show cause notice dated 17.10.2006 issued to M/s Tata Consultancy Services Ltd., centralising adjudication of multiple office specific notices and naming the local officers to whom the Central Excise Officer will be answerable.

Appointment of Central Excise Officer for adjudication of specified show cause notices against M/s Ind Aust Maritime.
Using powers under rule 3 of the Service Tax Rules, 1994 read with clause (e) of sub section (2) of section 174 of the Central Goods and Services Tax Act, 2017, the Board appoints the Additional Commissioner/Joint Commissioner, CGST & CX, Belapur Commissionerate as the Central Excise Officer empowered to exercise the powers of Chapter V of the Finance Act, 1994 for adjudication of the listed show cause notices, and directs that the specified SCNs issued to M/s Ind Aust Maritime Pvt. Ltd. be made answerable to the officers named in the table.

SLP proposals must be submitted only via LIMBS and e office, with complete documents in single receipt mode.
The instruction replaces the designated CBIC contact with Varun Chadha for the CX-8A Section and directs that SLP proposals must be submitted only via LIMBS and e-office. It provides the LIMBS identifier and e-office node for the Legal Cell and mandates forwarding SLP proposals with all relevant documents in single receipt mode on e-office in accordance with the Board's circular.

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.

Appointment of Adjudicating Authority: Pr. Commissioner/Commissioner tasked with adjudicating a service tax SCN and reporting to Commissioner.
The Board appoints the Pr. Commissioner/Commissioner, CGST & CX, Varanasi as the Central Excise Officer to exercise Chapter V powers of the Finance Act, 1994 for adjudication of the Show Cause Notice issued to M/s A.K. Construction Co., specifying the SCN reference and date, and making that officer answerable to the Principal Commissioner/Commissioner, CGST & CX, Agartala to ensure administrative oversight of the adjudicatory process.

Appointment of Adjudicating Authority: Pr. Commissioner CGST & CX Patna-I empowered to adjudicate specified show-cause notices.
The Central Board of Indirect Taxes and Customs appoints the Pr. Commissioner/Commissioner, CGST & CX, Patna-I as the Central Excise Officer empowered to exercise Chapter V powers of the Finance Act, 1994 for adjudication of specified show-cause notices issued to Shri Lalit Mohan Sharma (Hi-Tech Equipment Services), with the listed SCNs made answerable to the Additional Commissioner/Joint Commissioner, CGST & CX, Aizawl and to the Pr. Commissioner/Commissioner, CGST & CX, Patna-I respectively.

Adjudication appointment under Service Tax Rules assigns Central Excise Officer to adjudicate show cause notices for Subhash Earthmovers.
The order appoints the Additional Commissioner/Joint Commissioner, CGST & CX, Aizawl as the Central Excise Officer under rule 3 of the Service Tax Rules, 1994 read with clause (e) of sub section (2) of section 174 of the CGST Act, 2017 to adjudicate specified show cause notices issued to Shri Subhash Sharma (M/s Subash Earthmovers) and makes each notice answerable to the Additional Commissioner/Joint Commissioner named in the order's table.

Appointment of Central Excise Officer to adjudicate show cause notices under Chapter V of the Finance Act against a specified assessee.
The Central Board appoints the Additional Commissioner/Joint Commissioner, CGST & CX, Ahmedabad North as the Central Excise Officer to exercise Chapter V Finance Act adjudication powers for specified show cause notices issued to M/s Alpesh Kumar Gokulbhai Patel and directs that each listed SCN be answerable to the designated Central Excise Officers at Ujjain, Ahmedabad North, and Noida respectively.

Appointment of Common Adjudicating Authority: adjudication of specified service tax show cause notices assigned to a designated Central Excise Officer.
Appointment of a Common Adjudicating Authority: the Board appoints the Additional Commissioner/Joint Commissioner, CGST & CX, Surat as Central Excise Officer empowered under Chapter V of the Finance Act, 1994, by virtue of rule 3 Service Tax Rules, 1994 and clause (e) of sub section (2) of section 174 CGST Act, 2017, to adjudicate the listed Show Cause Notices against M/s Global Infrastructure, with each SCN made answerable to the Central Excise Officer specified in the order.

Pre-deposit payment method: payments via FORM GST DRC-03 not valid for central excise/service tax pre-deposits; GST reference clarified.
Payments made through FORM GST DRC-03 were characterised as not a valid mode for making pre-deposits under section 35F of the Central Excise Act, 1944 and section 83 of the Finance Act, 1994 read with section 35F, but the prior instruction's incidental reference to the GST Act was solely comparative and therefore the last sentence of part 2 regarding GST is infructuous; the clarification should be widely publicised to prevent implications for CGST appeals.

Appointment of Common Adjudicating Authority designates Mumbai South Commissioner to adjudicate service tax show cause notices.
The Principal Commissioner/Commissioner, Mumbai South Commissionerate is appointed as the Central Excise Officer to exercise powers under Chapter V of the Finance Act, 1994 for adjudication of specified service tax show cause notices issued to M/s Lawson Tours & Travels (India) Pvt. Ltd., under rule 3 of the Service Tax Rules, 1994 read with clause (e) of sub section (2) of section 174 of the Central Goods and Services Tax Act, 2017, superseding the prior order; individual SCNs are allocated as answerable to the officers named in the accompanying table.

Appeal reassignment: administrative reallocation of pending Central Excise and Service Tax appeals to designated officers for Orders in Appeal.
Order No. 01/2023 dated 9 February 2023 reassigns appeals filed on or before 30 June 2017 under section 35 of the Central Excise Act, 1944 or section 85 of the Finance Act, 1994. Exercising powers under the Central Excise Rules, 2017, Service Tax Rules, 1994 and relevant CGST provisions, the CBIC, superseding Order No. 04/2021, reallocates specified appeal files to named Central Excise or Central Tax officers (as listed in the Annexure) for passing Orders in Appeal.

Discharge certificate compliance: update withdrawn-appeal statuses and pursue unpaid voluntary disclosures under SVLDRS to protect revenue.
The Board directs jurisdictional officers to pursue cases where declarants filed under Voluntary Disclosure but did not discharge liabilities, to update appellate records so discharge certificates correspond to withdrawn appeals under section 127, and to coordinate with the Office of the Pr. DG Systems & Data Management to publish a watch list of non-SVLDRS challans and resolve technical issues preventing issuance of discharge certificates.

Customs duty rationalization adjusts tariff rates and exemptions, recalibrating AIDC and social welfare surcharge impacts on imports.
The Finance Bill, 2023 and associated notifications reconfigure import duty architecture by reducing the number of BCD rates, recalibrating BCD, AIDC and SWS for selected goods, and imposing targeted increases or reductions on chemicals, petrochemicals, precious metals, vehicles, electronics inputs and consumer items; certain exemptions are time limited or rescinded while others are extended for review. Concurrently, NCCD rates on cigarettes are revised and legislative amendments to the Customs Act, Customs Tariff Act, CGST and IGST Acts introduce procedural time limits, retrospective validations, input tax credit restrictions, decriminalisation and information sharing provisions, with many changes effective immediately by notification or upon enactment.