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 Commissioner is the highest-ranking field level authority who holds active jurisdiction over manufacturing units and is charged with the collection of duties. The Assistant Commissioner is also the quasi-judicial authority who normally passes orders on all matters of revenue concerning units falling under his jurisdiction and for which show cause notices have been issued under various sections of the Act. Direct recruits to the All India Revenue Service are confirmed as Assistant Commissioners after their period of probation. Consequently, the post of Assistant Commissioner is the entry-level post for all direct recruits into the service.

Both Deputy Commissioner/Assistant Commissioner of Central Excise have the same powers. The only difference is the issue of the show cause notice proposing penalty or confiscation of goods. Assistant Commissioner cannot the issue show cause notice without the prior approval of Deputy Commissioner.