Commissioners not able to adjudicate - Board not able to post Commissioners
IN the last conference of Chief Commissioners, it was proposed to grant powers to the jurisdictional Chief Commissioners to assign the Commissioners (Appeals), having less work under their respective charges, the powers of Adjudication. The FM directed the Board to immediately delegate the powers to the Commissioner (Appeals). The DG, HRD pointed out that as per existing laws - Section 5(3) of Customs Act and Section 12E(2) of Central Excise Act, Commissioner (A) cannot exercise the power of Commissioner (Adj.).
So, the Board asked Chief Commissioners to re-distribute pending cases among available Executive Commissioners within their Zone to liquidate pendencies.
Hyderabad and Vadodara Chief Commissioners requested for posting Commissioner (Adjudication). Even the FM agreed for this, but again DGHRDinformed that there are not enough Commissioners around so that two Adjudication Commissioners can be posted.
So, finally Board has decided that since it may not be possible to assign the adjudication powers to the Commissioner (Appeals) in view of the provisions contained in the Central Excise Act 1944, the issue of clearance of pendency of Adjudication may be addressed to by the Chief Commissioners by allocating the pending cases for adjudication to the Commissioners under their charge who are not Commissioners (Appeals) or by divesting a Commissioner (Appeals) with lower pendency of cases under their charge from Appeals work by allocating the Appeals cases pending with him/her to other Commissioners (Appeals) in the Zone, and, thereafter, assigning him/her the task of Commissioner (Adjudication) with the approval of the CBEC.