Additional Commissioner of Central Excise:

Additional Commissioner is equivalent to the Commissioner for all purposes other than for the purposes of the appellate procedures (incorporated under Chapter VIA of the Central Excise Act). Consequently, appeal against orders of the Additional Commissioner lies with the Commissioner (Appeals) only whereas the appeal against the orders of the Commissioner lies with the Tribunal.

On the executive side, the Additional Commissioner is the immediate senior most officer after the Commissioner. However, as explained above, in terms of the legal definition, an Additional Commissioner is also a Commissioner.