Audit under Central Excise Act, 1944 : Central Excise Act, 1944 provides for following types of audit: (a) Special audit for valuation purposes under section 14A, (b) Special audit for […]
Administrative Set Up : 1. Zone: For administrative convenience, whole country has been divided into several zones. Principal Chief Commissioner/ Chief Commissioners of Central Excise are administrative in-charge of each zone. 2. […]
Sector officers: Sector officer (earlier known as inspectors) work under Superintendents and is not a Gazetted officer. The Sector Officers are functional in charge of day-to-day matters pertaining to assessees.
Superintendent: Superintendent is an officer of the rank of a Gazetted officer.
Deputy Commissioner/Assistant Commissioner of Central Excise: Notification No. 23/99-C.E. dated 11-5-1999 substituted the earlier Assistant Commissioner/ Assistant Commissioner of Central Excise with Assistant Commissioner of Central Excise/Deputy Commissioner of Central Excise. The Assistant […]
Joint Commissioner of Central Excise: The said designation was created by Notification No. 23/99-C.E. dated 11-5-1999. The said notification substituted the earlier Deputy Commissioner/Deputy Commissioner of Central Excise with Joint Commissioner of […]
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 […]
Principal Commissioner or Commissioner of Central Excise : Executive Commissioner heads the Commissionerate. They are administrative in-charge of the ‘Commissionerate’. Commissioner (Adjudication): is exclusively engaged in passing of adjudicating orders in terms of […]
Principal Chief Commissioner or Chief Commissioner of Central Excise: Immediately below the CBEC are the Principal Chief Commissioners and then Chief Commissioners of Central Excise. Principal Chief Commissioners and Chief Commissioners are […]
Central Board of Excise and Customs (CBEC): (a) Introduction: Central Board of Excise and Customs (CBEC) is a statutory board constituted under the statute-the Central Boards of Revenue Act, 1963 and […]