Information under Sec 4(1)(b) of the Right to Information Act, 2005
(i) The particulars of its organization, functions and
The Central Board of Excise & Customs (CBEC) (Department of
Revenue, Ministry of Finance, Govt of India) is responsible for
formulation of policy relating to levy and collection of Indirect
Taxes namely Customs, Central Excise and Service Tax. The CBEC
also exercises overall supervision over Customs, Central Excise and
Service Tax field formations located all over the country. The
Board discharges various tasks assigned to it, with the help of
various Directorates headed by officers of the rank of
Director General (Addl Secy rank) and Director (Jt Secy rank)
At the field level
there are 34 zones headed by Chief Commissioners of Central
Excise and Customs, who are exercising supervision over the various
Commissioners under their charge. There are 93 Central
Excise Commissionerates in the country headed by Commissioners of
Central Excise. These Commissionerates are entrusted with the
task of collection of duties in notified territorial jurisdiction of
the Commissionerate and related Administrative functions. Most
of the Commissionerates also deal with work relating to Service Tax
& Customs in their jurisdiction.
There are also 67
posts of Commissioners of Central Excise (Appeals) who decide
statutory appeals against the orders of officers of the rank of Addl/Jt
Commrs and Dy/Asst Commrs and 4 posts of Commissioners of Central
Excise (Adjudication), who decide large and complicated Adjudication
cases wherein jurisdiction of more than one Commissionerate is
following Commissionerates are under the charge of the Chief
Commissioner of Customs, Central Excise & Service Tax, Shillong
Shillong Central Excise & Service Tax
Dibrugarh Central Excise & Service Tax
Guwahati Central Excise & Service Tax
Customs (P), N.E.R., Shillong
Commissioner (Appeals), Guwahati.
Commissioner (Audit), Guwahati (Newly created)
(ii) The powers and duties
of its officers and employees
(a) The powers and duties of the officers
are defined in the Central Excise Act and Rules made there under.
These are further defined in the Central Excise Manual which is a
(b) Central Excise
duty is payable on all goods (excluding goods manufactured in
special economic zones) which are produced or manufactured in
at rates specified in the Central Excise Tariff. Under the
present assessment scheme, a manufacturer is required to assess
himself the duty payable on the goods manufactured by him and
deposit the same in authorized Banks. The details of goods
manufactured exemption claimed, duty paid are required to be
furnished in periodical returns such as ER-1 returns, submitted to
the Department. These returns are required to be
scrutinized and checked by the concerned Central Excise officers to
verify that the correct amount of the tax has been paid.
( c) The power and duties of the
officers are defined in Central Excise Act, 1944 and the Rules made
there under and are briefly enumerated below :
· Head of Department Powers and exercising overall supervision over
the Commissionerate .
· Adjudication powers without any limit of amount of duty involved.
· Review of adjudication orders passed by the subordinate officers
· Pre-audit and post-audit of rebate/refund claims
· Supervision of work
relating to Audit and Anti-Evasion
Assisting Commissioner in exercising supervision over the Commissionerate
· Adjudication power of the Additional Commissioner are for the cases
where the amount of the duty involved is above Rs,20 Lakhs and up to
Rs.50 lakhs and that of Joint Commissioner are above Rs.5 lakhs and
up to Rs.20 lakhs.
· Administrative supervision over the divisions
· Audit and Anti-Evasion
supervision over the division
· Head of the
office and statutory powers under the Act
powers of the Deputy/Assistant Commissioner are for the cases where
the amount of duty involved upto Rs.5 lakhs. However all valuation
and classification cases are decided by Deputy/Assistant
Commissioner irrespective of the amount of duty involved.
of rebate/refund claims
· Work related
Besides Superintendents who are Group ’B’ (Gazetted) executive
officers and Inspectors Group ’B’ (Non-Gazetted) executive officers,
there are Group ’C’ Ministerial officers and Group D officers in
(iii) The procedure followed
in the decision making process, including channels of supervision
The Commissionerate is headed by the Commissioner who is equivalent
in rank to Divisional Commissioner in the state. The
Commissioner is the supervisory head and final decision making
authority with regard to disputes regarding the levy of
Central Excise duty in his jurisdiction. The Commissioner is
assisted by Additional/Joint Commissioners and other officers in the
Commissionerate Hqrs office. There are subordinate field
formations called Divisions headed by a Dy/Asst Commissioner
(Group A) and there are five or more Ranges under each Division
headed by a Supdt of Central Excise (Gazetted Group B) . Each
Range officer of the division is assisted by 3 to 5 Inspectors
(Group C Executive).
The procedure followed by the officers in the decision making process and
different aspects of supervision and accountability are outlined in
the Central Excise Manual, the Adjudication Manual, Audit Manual,
– The Central Excise assessee is required to apply for
registration/ file Declarations, Applications etc before the
jurisdictional Assistant/Deputy Commissioner, who is responsible for
granting the Central Excise registration certificate.
The Central Excise returns filed by the assessee after self
assessment are checked by the Inspector and put up to the
Superintendent. For any dispute arising out of assessment, a
SCN to the assessee is issued by the Assistant/Deputy Commissioner
of the division or officers senior to him depending on the
monetary limit involved.
3. The provisional assessment of Central Excise
liability can be allowed by the Asst/Deputy Commissioner of the
division. The Asst/Deputy Commissioner is required to finalize
the assessment after calling for such documents or records as
he may consider necessary or proper in the circumstances of the
– Departmental action against an assessee starts with a Show Cause
Notice by the department. Normally thirty days time is given
to reply to the show Cause Notice. Based on the reply and
further submissions during personal hearing which the assessee can
demand, the Central Excise officer passes an order. This order
is called an order-in-original or an adjudication order.
Against this order, an appeal can be filed with the Commissioner
(Appeals). The next channel of Appeal is the Customs, Excise
and Service Tax Appellate Tribunal (CESTAT) under Section 35B of the
Central Excise Act, 1944. Appeal can be made to the High Court
and Supreme Court, as the case may be, against the order of the
– The assessee may also apply for refund/rebate to the
jurisdictional Asst/Dy Commissioner. Such refund/rebate
application can be made in accordance with the provisions of Section
11 B of the Central Excise Act, 1944. The Asst/Dy Commissioner
of the jurisdictional division office is the authority to whom the
claim for refund/rebate is to be filed and is also the sanctioning
– Vide the Cadre Re-structuring in 2014, a new Audit Commissionerate
was created which has its headquarter at Guwahati. Its
jurisdiction is spread over the entire North Eastern region of the
country. Audit of the Central Excise and Service Tax assesses is being conducted as per
norms prescribed by the Directorate General of Audit, New Delhi.
The Commissioner is the Head of the Department and he is
supported by Additional/Joint Commissioner in supervising the
functioning of Headquarter and Circles. There are seven circles
viz., Guwahati Circle - I, II, III, Shillong Circle, Dibrugarh
Circle - I, II and Agartala Circle. Each Circle is headed by a DC/AC
and about four audit groups comprising of Superintendents and
(iv) The norms set by it for the discharge of its functions.
The mission of
CBEC is to administer central excise, service tax and customs laws
· realizing the revenues in a
fair, equitable & efficient manner;
· administering the
Government’s economic, tariff and trade policies with a practical
and pragmatic approach;
· facilitating trade and
industry by streamlining & simplifying Customs & Excise processes
and helping Indian business to enhance its competitiveness;
· creating a climate for
voluntary compliance by providing guidance and building mutual
· combating revenue evasion,
commercial frauds and social menace in an effective manner.
The said objectives
are sought to be achieved by:-
· enhancing the use of
· streamlining customs and
· encouraging voluntary
· evolving cooperative
v) The rules,
regulations, instructions, manuals and records, held by it or under
its control or used by its employees for discharging its functions.
The main statutes which are related to the levy and
collection of Central Excise duty are :
(a) The Central Excise Act 1944
(b) The Central Excise Tariff Act
(c) The Central Excise Rules
(d) CENVAT Credit Rules 2004
(e) Central Excise Valuation
(Determination of Price of
The above books are published and are also available in the market.
The CBEC has also published Central Excise Manual of Supplementary
Instructions for the guidance of its officers. All these Act, Rules,
Manuals are available on CBEC website
statement of the categories of documents that are held by it or
under its control.
The two basic type of documents dealt with are :
for registration, refund, rebate or fixation of drawback brand rate
(ii) Returns filed
by the assesses such as ER-1, ER-2, ER-3. Format of these
Applications and returns are available in the Central Excise Manual.
particulars of any arrangement that exists for consultation with, or
representation by, the members of the public in relation to the
formulation of its policy or implementation thereof.
Regional Advisory Committees and Public Grievance
Committees exist in each Commissionerate comprising of
representatives of different trade associations and Senior
Departmental officers. The Commissioners are also maintaining
for the assistance of Small Tax Payers. Such Help
Centres facilitate interaction/consultation with the tax
statement of the boards, councils, committees and other bodies
consisting of two or more persons constituted as its part or for the
purpose of its advice, and as to whether meetings of those boards,
councils, committees and other bodies are open to the public, or the
minutes of such meetings are accessible for public.
The advisory bodies at Commissionerate level have been mentioned in
(ix) Directory of
its offices and employees
remuneration received by each of its officers and employees,
including the system of compensation as provided in its regulations
Budget allocated to each of its agency, indicating the particulars
of all plans, proposed expenditures and reports on disbursements
has been notified by each of the formations separately.
manner of execution of subsidy programmes, including the particulars
of all plans, proposed expenditures and reports on disbursements
Particulars of recipients of concessions, permits or authorization
granted by it
Section 5A of
the Central Excise Act empowers the Central Govt. to grant exemption
from payment of Central Excise duties. Such exemptions are not
granted by field formations.
Details in respect of the information, available to or held by it,
reduced in an electronic form
Comprehensive information on Central Excise laws and procedures
maintained at the
http://www.cbec.gov.in web site.
on electronic filing in Central Excise available at
of Data Management is maintaining commodity-wise revenue of Central
Excise in electronic form.
particulars of facilities available to citizens for obtaining
information, including the working hours of a library or reading
room, if maintained for public use.
At present, the
following avenues are available for obtaining information :
One Help Centre is maintained for the help of small assesses in each
Commissionerate at a location which is in the vicinity of industry
and in private premises.
(b) Information and Facilitation Counter is
available at the Commissionerate Headquarters.
(c) Websites :
http://www.cexcusner.gov.in (Chief Commissioner Office, Shillong
http://cexstshillong.gov.in (Shillong Commissionerate) and/or
(Dibrugarh Commissionerate) and/or
http://shillongcustoms.nic.in (Customs Prev. Commissionerate).
Though small libraries are generally maintained in each Commissionerate
they are presently being used only by the Commissionerate officers.
(xvii) Such other
information as may be prescribed -
names, designations and other particulars of the Public Information