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Provisions expressly mentioned in the judgment/order text.
The document represents an administrative order by the Central Board of Indirect Taxes and Customs (CBIC) regarding the re-assignment of pending appeals in the Kolkata Zone. Under the powers conferred by Central Excise Rules, 2017 and Service Tax Rules, 1994, the order systematically allocates 900 distinct service tax and central excise appeals to three specific commissioners: Pravin Kumar Agrawal (Audit-I), Kumar Amrendra Narayan (Howrah), and Sanjay Kumar Roy (Haldia). Each appeal is assigned a unique identification number, involves various businesses and individuals across different sectors, and specifies the registration details and the designated commissioner responsible for passing orders-in-appeal. The order appears to be an administrative reorganization mechanism for managing pending tax-related legal proceedings within the Kolkata tax jurisdiction.
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