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 the powers granted under various sections of the Central Excise Act, depending of course, on jurisdiction and on the monetary amounts involved in the demands.

Commissioner (Appeals): acts as an appellate authority and pass orders on appeal in relation to all adjudication orders passed by an authority subordinate to the rank of a Commissioner. In other words, the Commissioner (Appeals) has jurisdiction to hear and
dispose off all appeals filed against orders of the Assistant Commissioner, Deputy Commissioner, Joint Commissioner as well as the Additional Commissioner.

The senior most of these three Commissioners would be the Executive Commissioner.