Any problem in Ahmedabad Commissionerate - Carry a power of attorney

By Vijay Kumar

Mushrooming of consultants! There is simply not enough space for all of them, no not in the court rooms but the hollowed precincts of the Central Excise Commissionerates. The Ahmedabad II Commissionerate is really worried about this unhealthy mushrooming growth of consultants swarming the premises. After all now a days the premises of the Commissionerates are so cramped with commissioners that there is hardly any place for nonsensical nuisance of consultants who are so unfair and illogical that they ask very uncomfortable questions and these consultants for some strange unfathomable reason do not understand that the officers of the department, as far as an assessee is concerned, should be ranked a couple of places above God – for God summons you but only once.

Coming back to the woes of Ahmedabad Commissionerate, their recent Trade Notice observes,

It has been noticed that consultants appearing on behalf of manufacturing, assessee or exporter in Central Excise offices have mushroomed in the recent years but a limited few of them hold a legally valid power of attorney/authorization for such representation, making it difficult for department officers to ascertain the genuineness of such a person. This is, therefore a matter of serious concern for the department and calls for immediate review.

So the Commissioner has decided that,

Henceforth only a person legally authorized by his principal can appear/approach before a Central Excise Officer for any work.

All Trade Associations/Chamber of Commerce and the Member of the RAC/PGC are requested to bring this to the notice of their members/constituents.

So if you have any problem in the Commissionerate, don’t go there without a power of attorney. Will this rule apply to the help centres too?

The Board had by Circular No. 49/2004-Cus., dated 2-9-2004 barred Commissioners from issuing trade notices. With Regard to local issues like swarming consultants, Board had directed that Trade Notices/Public Notices should not be issued. Communication to the trade was to be termed as “Facility”. So the Ahmedabad Commissioner should have issued a communication called facility that he is granting a facility that assessees will not have the facility of consultants without power of attorney.

This Trade Notice of the Commissionerate is signed by the Joint Commissioner. There was a time when Commissioners used to sign all the Trade Notices. Later, as Commissioners became too busy, the Trade Notices got to be attested by Additional Commissioners and when they too got busy, by the Superintendents. But are Joint Commissioners empowered to issue Trade Notices?

First of all, Board says, No trade notices by even Commissioners let alone Joint Commissioners.

Secondly, as per the Central Excise Rules, only the Board, the Chief Commissioner and the Commissioner are authorized to issue instructions.

To see the full text of the interesting Trade Notice, click here.