CBEC specifies the jurisdiction of (i) Chief Commissioner of Central Excise, (ii) Commissioner of Central Excise (iii) Commissioner of Central Excise (Appeals) - 014/2002 - Central Excise - Non Tariff
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Jurisdictional allocation under Central Excise Rules: CBEC specifies jurisdictions of Chief Commissioners, Commissioners and Appeals Commissioners. CBEC, under sub-rule (2) of rule 3 of the Central Excise Rules, 2002, specifies territorial jurisdictions by tables: Table I maps Chief Commissioners to their Commissioners of Central Excise; Table IA maps Chief Commissioners to Commissioners of Central Excise (Appeals); Table II defines detailed territorial limits of individual Commissioners; Table III maps Commissioners (Appeals) to Commissioner jurisdictions. The Large Taxpayer Unit covers all Commissioners. The notification supersedes the earlier notification and enters into force on the date the Board notifies in the Official Gazette.
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.
Jurisdictional allocation under Central Excise Rules: CBEC specifies jurisdictions of Chief Commissioners, Commissioners and Appeals Commissioners.
CBEC, under sub-rule (2) of rule 3 of the Central Excise Rules, 2002, specifies territorial jurisdictions by tables: Table I maps Chief Commissioners to their Commissioners of Central Excise; Table IA maps Chief Commissioners to Commissioners of Central Excise (Appeals); Table II defines detailed territorial limits of individual Commissioners; Table III maps Commissioners (Appeals) to Commissioner jurisdictions. The Large Taxpayer Unit covers all Commissioners. The notification supersedes the earlier notification and enters into force on the date the Board notifies in the Official Gazette.
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