Administrative control of EOUs shifted to Central Excise formations, centralising investigative and adjudicatory responsibilities for operational functions. Administrative control of EOUs and related units was shifted to Central Excise formations effective 31.7.2010, centralising oversight; the Large Taxpayer Unit retains administrative control over Large Taxpayer EOUs but the Commissioner of Central Excise with concurrent jurisdiction must handle physical functions such as warehousing and sealing. The jurisdictional Commissioner of Central Excise where the EOU is located handles all operational matters and is the designated proper officer for investigation, show cause notices, adjudication and recovery in cases of short levy or evasion of Customs or Central Excise duties.
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.
Administrative control of EOUs shifted to Central Excise formations, centralising investigative and adjudicatory responsibilities for operational functions.
Administrative control of EOUs and related units was shifted to Central Excise formations effective 31.7.2010, centralising oversight; the Large Taxpayer Unit retains administrative control over Large Taxpayer EOUs but the Commissioner of Central Excise with concurrent jurisdiction must handle physical functions such as warehousing and sealing. The jurisdictional Commissioner of Central Excise where the EOU is located handles all operational matters and is the designated proper officer for investigation, show cause notices, adjudication and recovery in cases of short levy or evasion of Customs or Central Excise duties.
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