Can't Commissioner (Appeals) be entrusted with the job of Adjudication?

By Vijay Kumar

THE Board informed the Chief Commissioners that that as per Section 12E(2) of Central Excise Act, Commissioner (A) cannot exercise the power of Commissioner (Adj.).

Is it correct? Section 12E actually deals with exercising powers and discharging duties of a subordinate officer by a senior officer. But Section 2(a) defines an adjudicating authority as any authority competent to pass any order or decision under this Act, but does not include the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), Commissioner of Central Excise (Appeals) or Appellate Tribunal. So, the Commissioner (Appeals) cannot be an adjudicating authority.

But there cannot be a bar on one person holding the post of Commissioner (Appeals) and Commissioner (Adjudication).

CBEC F.No. C-30013/19/2012-Ad.IVA/Ad.II, Dated June 25, 2013