Re-assignment of central excise and service tax appeals enables designated officers to issue appellate orders for pre-GST matters.
Specified Central Excise and service tax appeals filed on or after 1 July 2017 are reassigned to identified Central Excise Officers for passing Orders-in-Appeal. The reassignment applies to appeals under the Central Excise Act, 1944 and the Finance Act, 1994 concerning matters done or omitted before the Central Goods and Services Tax Act, 2017 came into force. Authority derives from rule 3 of the respective rules and the CGST saving provision.