CENTRAL SALES TAX ACT, 1956

LEARNING OUTCOMEMaking aware of The Authorities involved in Excise and their powersGovernment of IndiaMinistry of FinanceDepartment of RevenueCBECChief CommissionerCommissioner / Commissioner (Appeals)Additional commissionerJoint commissionerAssistant/ Deputy CommissionerOther officers (officers of State Govt.)CBEC

Formed under Central Board of Revenue Act, 1963Consisting of Chairman and 5/ 6 members

Sec 37 (B) of CEA: Authorized to issue: orders, instructions and directions to Excise officers

Rule 31(1) of Central Excise Rules: authorizes CBEC, Chief Commissioner, Commissioner issue written instructions providing any supplemental matters arising out of RulesAppointment of Central Excise Officers

Rule 3(1) of Central Excise Rules: authorizes- Board to appoint Rule 3(2) of Central Excise Rules: empowers- Board specify Jurisdiction

Of Chief Commissioner, Commissioner, Commissioner (Appeals)POWERS OF EXCISE OFFICERS

Sec 2(b) of CEA read with Rule 3(1) of Central Excise Rules

Empowers CBEC confer powers on an excise officer or (officer of State Government)POWERS OF EXCISE OFFICERS

Chief Commissioner and Director General:Chief Commissioner:Country is divided in several ZonesEach zone under supervision of Chief CommissionerChief Commissioner administrative control over Commissioner and Commissioner (Appeals) within his zone.In the interior i.e. non- coastal area: also looks after Custom work.

POWERS OF EXCISE OFFICERS

Chief Commissioner and Director General:Director GeneralCreated to monitor- specified functionsExample: Director General of Export Promotion Director General of Service Tax Duty Drawback Directorate, Audit etc.

POWERS OF EXCISE OFFICERS

Commissioner/ Commissioner (Appeals)Commissioner:Each zone CommissioneratesCommissioner Administrative- in chargeIn the interior i.e. non- coastal area: also looks after Custom work.

POWERS OF EXCISE OFFICERS

Commissioner/ Commissioner (Appeals)Commissioner (Appeals):Appointed Commissionerates hear appealsAgainst orders from Assistant/ Deputy/ Joint/ Additional Commissioners.Cannot exercise the powers Central Excise OfficersCan issue Order U/s 14 of CEAExercise powers Under Chapter VI A- relating to appealsPOWERS OF EXCISE OFFICERS

Other officers below the Excise OfficersAdditional and Joint Commissioner of CEDeputy/ Assistant Commissioner and Superintendent.POWERS OF EXCISE OFFICERS

Other officers below the Excise OfficersAdditional and Joint Commissioner of CEOne or more Additional Commissioner one Commissionerate.Appeal against Commissioner CESTATAppeal against Additional Commissioner Commissioner (Appeal)

POWERS OF EXCISE OFFICERS

Other officers below the Excise OfficersDeputy/ Assistant Commissioner of CEEach Commissionerate divided in division administrative control each division.It is further: Divided into different ranges each range - administrative control - Superintendent (Gazetted Officer).Inspectors work under Superintendent.

POWERS OF EXCISE OFFICERS

Delegation of Powers:Section 37 of CEA authorizes Central Govt. to delegate powers Excise Officers.Section 12 (E) of CEA: Seniors can exercise the powers- JuniorsE) Binding Nature of departmental circulars:

ADJUDICATION and ENFORCEMENT

ADJUDICATE: To hear or to try and decide judicially.ADJUDICATION: Giving DecisionADJUDICATING AUTHORITY: Competent to pass any Order or Decision under Central Excise Act.Section 73 (1): Empowers Excise Officers serve Notice demanding tax short levied or short paid

Hence, Commissioner (Appeals) and CBEC are NOT the Adjudicating Authorities.Adjudicating Order: Order/ decision A.A. under CEAMatters regarding:To determine classificationValuationRefund claimsTax/ duty payableGrant permissions: impose finesPenaltiesConfiscate the goods

Up to 1 Lac except issues- classification of goodsBetween 5 Lakhs to 15 LakhsBetween 1 Lakhs to 5 Lakhs. Below 1 lac Stdt. XEnforcement Powers of Revenue Officers:

Section 12 of CEA authorize Central Govt. apply provisions Customs Act.Power to SummonPower to ArrestPower to SearchPower to SeizurePower to Visits and Inspection