What about Committees Constituted under Section 86(1A) of Finance Act, 1994
IT was good to see Board swinging into action to issue amendments to re-constitute Committees in terms of Section 35(1B) of Central Excise Act and Section 129A(1B) of Customs Act, though it was belated and could have some legal consequences.
But what about amending Notification No. dated May 12, 2007. S. No. 34 thereof refers to a Committee of Commissioners consisting of CST, Mumbai and CCE, Mumbai-IV to exercise their functions under the Act over the jurisdiction of CCE (Appeals), Mumbai Zone-I. Now there are two CSTs in Mumbai and Mumbai-IV has since merged with Mumbai-I. There are other references to CST, Mumbai in this Notification as well as Notification 18/2007-ST.
Why is it that the Board fails every time to take up a comprehensive review of the affected notifications before issuing amendments? After all the Committees constituted under the respective legislations have a legal sanctity and any mix up or laxity could result in serious consequences for the Revenue.
All that it takes is a search of ‘Mumbai IV' in the notifications list – but then perhaps nobody in the Board has a comprehensive list of updated notifications – we have and we will be happy to share it with the Board.
Or they should follow the DGFT example and issue a fresh amended notification every time an amendment is made to a notification. Our CD XCuSE has all the relevant notifications updated.