Jurisdictional reallocation of Central Excise appellate benches changes territorial jurisdictions for appeals under Central Excise Rules. Amendment to Notification No.14/2002-Central Excise (N.T.) substitutes specified entries in Table III to reassign territorial jurisdictions among Commissioners of Central Excise (Appeals). Under sub rule (2) of rule 3 of the Central Excise Rules, 2002, the Central Board replaces the entries for certain serial numbers, explicitly listing appellate benches and their corresponding subordinate commissionerates, thereby redefining appellate territorial assignments while noting prior amendments and cross references.
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Jurisdictional reallocation of Central Excise appellate benches changes territorial jurisdictions for appeals under Central Excise Rules.
Amendment to Notification No.14/2002-Central Excise (N.T.) substitutes specified entries in Table III to reassign territorial jurisdictions among Commissioners of Central Excise (Appeals). Under sub rule (2) of rule 3 of the Central Excise Rules, 2002, the Central Board replaces the entries for certain serial numbers, explicitly listing appellate benches and their corresponding subordinate commissionerates, thereby redefining appellate territorial assignments while noting prior amendments and cross references.
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