Territorial jurisdiction reallocation alters Central Excise collector assignments and appellate collector coverage under amended rules. The amendment substitutes several items in rule 2 of the Central Excise Rules, 1944, reallocating areas in Gujarat and specifying which offices shall exercise excise functions for named districts and union territory areas. It replaces earlier place-names with revised district and taluka descriptions and lists designated Collectors of Central Excise, including appellate and principal collector designations, thereby altering territorial jurisdiction and administrative allocation of excise responsibilities.
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Provisions expressly mentioned in the judgment/order text.
Territorial jurisdiction reallocation alters Central Excise collector assignments and appellate collector coverage under amended rules.
The amendment substitutes several items in rule 2 of the Central Excise Rules, 1944, reallocating areas in Gujarat and specifying which offices shall exercise excise functions for named districts and union territory areas. It replaces earlier place-names with revised district and taluka descriptions and lists designated Collectors of Central Excise, including appellate and principal collector designations, thereby altering territorial jurisdiction and administrative allocation of excise responsibilities.
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