CBEC to redistribute cases in jurisdictions to reduce pendency with Commissioner (Appeals)

CBEC decides to reassign cases pending as on June 30, 2017 at Commissioner (Appeals) level, among all other jurisdictional officers of the rank of Commissioner (including Principal Additional Director General / Additional Director General), as a measure to reduce huge pendency of litigation; Accordingly, vests such Central Excise Officers with power of passing order-in-appeal w.r.t. appeals u/s 35 of Central Excise Act and Section 85 of Finance Act that were filed on or before June 30; While laying down administrative guidelines for Principal Chief Commissioners / Chief Commissioners to formulate proposals for reallocation of pending appeals, CBEC states, “In no event should the assessees be put to inconvenience by creating situations where they have to travel to other towns and cities to attend hearings.”; Further states, “Proposals for redistribution should be done in such a manner so that officers who are relatively familiar with the relevant law are assigned cases. In particular officers without a background knowledge of service tax law should not be assigned service tax cases.”; Warns Commissioner (Appeals) of a serious view in the event of mechanical remanding or hasty dismissal for nonappearance or ex parte orders, or a mechanical upholding of order-in-original, merely in order to achieve disposal : CBEC Notification & Circular