Don't issue Notifications – CBEC to CCs and Commissioners
As per Rule 22(1) of the Central Excise Rules, the Commissioner can authorise officers to have access to Registered premises. Many of the Commissioners have not authorised anyone and so officers visiting factories are unauthorised officers. Some other Commissioners have issued notifications authorising the officers and they have also sent these worthy pieces of legislation for publishing in the Gazette of India. And some Chief Commissioners have issued notifications designating officers for adjudication and these are also sent for publishing in the Gazette of India.
Board was not really so sure whether these Commissioners and Chief Commissioners were right in issuing such notifications and trying to get them published in the revered Gazette of India. So they consulted the Law Ministry. The wise babus of the Law Ministry read the Rule 22 and said that they did not find anything in the rule about the publication of the orders issued by the Commissioner in the official gazette. Board is now enlightened and tells the field that in view of the legal position, so lucidly explained by the Law ministry on such a complicated and landmark issue, Commissioners and Chief Commissioners should not issue notifications but only office orders and these orders should not be sent for publication in the Gazette of India.
Now you know how the government officers are busy!
But as these columns have repeatedly reported, following the Board instructions is not exactly a favourite pastime in the field. What will the Board do if these instructions are also flouted?
CBEC F. No. 201/26/2007- CX -6 Dated 22 January 2008.