Powers of Central Excise Officers in Relation
to Service Tax Refund
[Central Excise Notification No. 33 (Non Tariff) dated 30th December 2011]
In exercise of the powers conferred by
sub-rule (1) of rule 3 of the Central Excise Rules, 2002 and rule 3 of the
Service Tax Rules, 1994, the Central Board of Excise and Customs hereby
appoints the Customs Officers of the rank specified in column (2) of the Table
below as the Central Excise Officers of corresponding ranks specified in column
(3) of the said Table and invests them with all the powers conferred by or
under the Central Excise Act, 1944 and the rules made thereunder and the powers
under Chapter V of the Finance Act, 1994 and such powers shall be exercised as
Central Excise Officers in relation to service tax refunds arising out of
Notification No. 52/2011-Service Tax, dated 30.12.2011 and all matters arising
thereunder and in the jurisdiction mentioned in Notification No.
15/2002-CUSTOMS (N.T.), dated 7th March, 2002, as amended from time to time.
|
SNo.
|
Customs
Officers |
Central
Excise Officers |
|
(1)
|
(2)
|
(3)
|
|
1.
|
Commissioner
|
Commissioner
|
|
2.
|
Additional
Commissioner |
Additional
Commissioner |
|
3.
|
Joint
Commissioner |
Joint
Commissioner |
|
4.
|
Assistant
Commissioner or Deputy Commissioner |
Assistant
Commissioner or Deputy Commissioner |
|
5.
|
Appraiser
|
Superintendent
|
|
6.
|
Examiner
|
Inspector
|
|
7.
|
Preventive
Officer |
Inspector
|
[F. No. 201/19/2011– CX.6]