Large Taxpayer Unit jurisdiction extended to all Commissioners of Central Excise and Appeals across India. Amendment inserts the Large Taxpayer Unit into the principal notification tables, assigning it to all Commissioners of Central Excise and to all Commissioners of Central Excise (Appeals), and establishing its territorial application throughout India, thereby modifying the notification schedules to reflect the Unit's jurisdictional and appellate allocation.
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Provisions expressly mentioned in the judgment/order text.
Large Taxpayer Unit jurisdiction extended to all Commissioners of Central Excise and Appeals across India.
Amendment inserts the Large Taxpayer Unit into the principal notification tables, assigning it to all Commissioners of Central Excise and to all Commissioners of Central Excise (Appeals), and establishing its territorial application throughout India, thereby modifying the notification schedules to reflect the Unit's jurisdictional and appellate allocation.
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