Constitution of Review Committee of Chief Commissioners/Commissioners - CBEC Orders
BY Office Order No. 220/2012 dated 23.11.2012, the Board had issued a pre-approved chain of nomination of first link officer and second link officer at the level of Chief Commissioners.
This was to ensure that in the event of an officer at the level of Chief Commissioner / Directors General and Commissioners in the CBEC proceeding on leave/absence, CBEC has approved a chain of nomination (Link Officer):
For example, if the Delhi Central Excise Chief Commissioner goes on leave, the post will be held by the Delhi Customs Chief Commissioner as the first link officer and if he is not available, the Chief Commissioner, Jaipur as the second link officer. Similarly if the DGRI goes on leave, the post will be held by DGCEI or DG(vig). (Please see 27.11.2012)
Now the Board wants to use this link officer mechanism for the Committee of Chief Commissioners reviewing the order of Commissioners in Customs, Excise and Service Tax.
The Board Order states, "with the approval of the Competent Authority, it is hereby ordered that the first nominated link officer would function as the member of the committee for the purpose of review of Orders-in-Original passed by Commissioners in the case wherein a Chief Commissioner, who is a member of the Review Committee proceeds on leave, transfer or is absent for any other reason. Where the first nominated link officer happens to be a member of the Review Committee constituted by the Board, the second nominated link officer would function as the member of the Review Committee."
The Order further stipulates, "Henceforth, only such cases need to be referred to the Board for nomination of a Chief Commissioner as member of the Committee where, for any reason, the Review Committee cannot be constituted by the first nominated link officer and the second nominated link officer. Similarly, for the purpose of constitution of Review Committee of Commissioners, only such cases need to be referred to the Board where the Chief Commissioner is not able to assign the charge to another Commissioner within his Zone or the Commissioner being assigned the administrative charge of the Commissionerate falling vacant also happens to be member of the Committee."
Who is this mysterious Competent Authority who springs up in such Government Orders like the Coal Scam? Why can't they specify as to who the Competent Authority is?
CBEC OFFICE ORDER - 1/2014 in F.No.390/Review/ 49 /2014-JC, Dated: August 28, 2014