Pune – II Central Excise Commissionerate is now Kolhapur Commissionerate – for Customs too, but one more notification needs amendment
DDT 1093 21.04.2009 reported
CBEC has amended Notification No. 14/2002 – Central Excise NT which specifies the jurisdiction of Chief Commissioners, Commissioners and Commissioners (Appeals). Pune II is now to be read as Kolhapur.
But there are other notifications;
1. Notification No. 24/2005-CENTRAL EXCISE (N.T.), Dated: May 13, 2005, which specifies the Committees of Chief Commissioners of Central Excise.
2. Notification No. 25/2005-CENTRAL EXCISE (N.T), Dated: May 13, 2005, which specifies the Committees of Commissioners of Central Excise.
3. Notification No. 14/2002-Customs (N.T), DATED: March 7, 2002, which appoints Chief Commissioners of Customs.
4. Notification No. 39/2005-Customs (NT), DATED: May 13, 2005, which specifies the Committees of Chief Commissioners of Customs.
5. Notification No. 49/2005-Customs (N.T), Dated: June 17, 2005 which specifies the Committees of Commissioners of Customs.
All the above notifications mention Pune II Commissionerate. But only one notification namely 14/2002 – CE NT has been amended. The Board needs to substitute Kolhapur for Pune II in all the above notifications.
Hopefully they will do it soon, before some Tribunal throws out their cases for lack of jurisdiction. Or perhaps they have already done it and are keeping it a secret for some strange reason and will reveal it in a couple of days.
After nearly a month, CBEC has now amended almost all the above notifications to substitute Kolhapur for Pune -II. It is almost – even now they have left out Notification No. 14/2002-Customs (N.T), DATED : March 7, 2002. Now for one Notification, Pune –II was changed to Kolhapur on 17.4.2009 and for four notifications on 19.5.2009 and for yet another it is not yet changed.
In this quixotic situation, Pune – II is Kolhapur under certain situations and remains Pune – II under certain other situations. Some Tribunal Bench is sure to dismiss some Revenue appeals. Law making should be a little more serious business.
1. Notification No.
2. Notification No.
3. Notification No.
4. Notification No.