https://www.taxtmi.com/caselaws?id=442545 A Commissioner already appointed as a Central Excise Officer retains that status when given additional territorial charge, and such allocation does not by itself require a fresh gazette notification for every posting. Reading Section 2(b) of the Central Excise Act, 1944 with Rule 3 of the Central Excise Rules, 2002, CESTAT Kolkata held that the distinction between appointment and territorial charge preserves jurisdiction in the officer holding additional charge. The Tribunal rejected the contrary view in Mall Eximp and upheld the Commissioner's authority to adjudicate the show cause notice and pass the order as Commissioner of Central Excise and Service Tax, Siliguri. en-us Fri, 04 Aug 2023 00:00:00 +0530 Mon, 04 Sep 2023 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442545 A Commissioner already appointed as a Central Excise Officer retains that status when given additional territorial charge, and such allocation does not by itself require a fresh gazette notification for every posting. Reading Section 2(b) of the Central Excise Act, 1944 with Rule 3 of the Central Excise Rules, 2002, CESTAT Kolkata held that the distinction between appointment and territorial charge preserves jurisdiction in the officer holding additional charge. The Tribunal rejected the contrary view in Mall Eximp and upheld the Commissioner's authority to adjudicate the show cause notice and pass the order as Commissioner of Central Excise and Service Tax, Siliguri. Case-Laws Central Excise Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442545