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Service
tax Notification No- 16/2007-ST, DT. 19/04/2007
Power of adjudication - All Central Excise Commissioners
G.S.R. (E).- In exercise of the powers conferred by section 83A of the Finance Act, 1994 (32 of 1994), read with rule 3 of the Service Tax Rules, 1994, the Central Board of Excise and Customs appoints the officers of Central Excise specified in Column (2) of the Table below, and invest with him all the power of Central Excise Officer specified in Column (3) of the said Table to be exercised within such jurisdiction and for such purposes as specified in Columns (4) and (5) of the said Table respectively .
TABLE
| S. No. | Central Excise Officer | Central Excise Officer whose power are to be exercised | Jurisdiction | Purposes |
| (1) | (2) | (3) | (4) | (5) |
| 1 | All the Commissioners of Central Excise | The Commissioner of Central Excise | Throughout the territory of India | Investigation and adjudication of such cases, as may be assigned by the Board |
| 2 | The Commissioners of Central Excise (Adjudication) | The Commissioner of Central Excise | Throughout the territory of India | Investigation and adjudication of such cases, as may be assigned by the Board |
[F. No. 137/60/2007-CX.4]
(Ashima Bansal)
Under Secretary to the Government of India