|Right to Information Act
|Name of CPIO
|CPIO, O/o the Chief Commissioner, CEX, Bhopal
Shri S.K. Kaushal
35-C, GST Bhawan, Mother Teresa Marg, Administrative Area, Arera Hills, Bhopal
Email : Sruthi.S(at)cegate(dot)gov(dot)in
|Appellate Authority, CCO, Bhopal
Shri Manoj Kumar
|35-C, GST Bhawan, Mother Teresa Marg, Administrative Area, Arera Hills, Bhopal
Sec 4(1)(b) (i) The particulars of its organization, functions and duties
The Central Board of Excise & Customs (CBEC) (Department of Revenue, Ministry of Finance, Govt of India) is responsible for formulation of policy relating to levy and collection of Indirect Taxes namely Customs, Central Excise and Service Tax. The CBEC also exercises overall supervision over Customs, Central Excise and Service Tax field formations located all over the country. The Board discharges various tasks assigned to it, with the help of various Directorates headed by officers of the rank of Director General (Addl Secy rank) and Director (Jt Secy rank)
At the field level there are 34 zones headed by Chief Commissioners of Central Excise and Customs, who are exercising supervision over the various Commissioners under their charge. There are 93 Central Excise Commissionerates in the country headed by Commissioners of Central Excise. These Commissionerates are entrusted with the task of collection of duties in notified territorial jurisdiction of the Commissionerate and related Administrative functions. Most of the Commissionerates also deal with work relating to Service Tax & Customs in their jurisdiction.
There are also 67 posts of Commissioners of Central Excise (Appeals) who decide statutory appeals against the orders of officers of the rank of Addl/Jt Commrs and Dy/Asst Commrs and 4 posts of Commissioners of Central Excise (Adjudication), who decide large and complicated Adjudication cases wherein jurisdiction of more than one Commissionerate is involved.
(ii) The powers and duties of its officers and employees
(a) The powers and duties of the officers are defined in the Central Excise Act and Rules made there under. These are further defined in the Central Excise Manual which is a published document.
(b) Central Excise duty is payable on all goods (excluding goods manufactured in special economic zones) which are produced or manufactured in India at rates specified in the Central Excise Tariff. Under the present assessment scheme, a manufacturer is required to assess himself the duty payable on the goods manufactured by him and deposit the same in authorized Banks. The details of goods manufactured exemption claimed, duty paid are required to be furnished in periodical returns such as ER-1 returns, submitted to the Department. These returns are required to be scrutinized and checked by the concerned Central Excise officers to verify that the correct amount of the tax has been paid.
( c) The power and duties of the officers are defined in Central Excise Act, 1944 and the Rules made there under and are briefly enumerated below :
· Head of Department Powers and exercising overall supervision over the Commissionerate .
· Adjudication powers without any limit of amount of duty involved.
· Review of adjudication orders passed by the subordinate officers
· Pre-audit and post-audit of rebate/refund claims
· Supervision of work relating to Audit and Anti-Evasion
· Assisting Commissioner in exercising supervision over the Commissionerate
· Adjudication power of the Additional Commissioner are for the cases where the amount of the duty involved is above Rs,20 Lakhs and up to Rs.50 lakhs and that of Joint Commissioner are above Rs.5 lakhs and up to Rs.20 lakhs.
· Administrative supervision over the divisions
· Audit and Anti-Evasion work
· Exercising overall supervision over the division
Head of the office and statutory powers under the Act
Adjudication powers of the Deputy/Assistant Commissioner are for the cases where the amount of duty involved upto Rs.5 lakhs. However all valuation and classification cases are decided by Deputy/Assistant Commissioner irrespective of the amount of duty involved
Sanctioning of rebate/refund claims
Work related to audit/anti-evasion
Besides Superintendents who are Group'B' executive officers, there are Group'C' Executive officers of the rank of Inspectors, Group B & C Ministerial officers and Group D officers in each Commissionerate.