Commissionerate is headed by a Commissioner,
who is responsible for collection of Central Excise duty in his jurisdiction
and also the appointing and disciplinary authority for officers upto the
rank of Group 'B'. At the headquarters, he is assisted by three Additional
Commissioners/Joint Commissioners, who are assigned specific areas of
responsibilities. The Additional Commissioners are assisted by Deputy
Commissioners/Assistant Commissioners. A Deputy Commissioner/Assistant
Commissioner is incharge of a branch, which is assigned more specific
responsibilities. The Deputy Commissioners/Assistant Commissioners are
assisted by Superintendents, Inspectors, Tax Assistants, UDCs, LDCs etc.
The jurisdiction of the Commissionerates
has been divided into Divisions. The area of a Division depends upon the
density of the industry, complexities of the commodities being dealt by
the Division and quantum of revenue receipts. Each Division is headed
by a Deputy Commissioner/Assistant Commissioner and assisted by four to
six Superintendents and about eight to ten inspectors in the Divisional
office besides the ministerial staff and an administrative officer.
The jurisdictional area of a Division
is again divided into Ranges. The jurisdiction of a range is also governed
by various factors, which govern the area of jurisdiction a Division.
Each range is headed by a Superintendent designated as 'Range Officer'.
Each Range officer has two to four inspectors in his charge. Each inspector
is incharge of a certain number of units, which varies from Range to Range.
The jurisdiction of an inspector is called 'Sector'.
Each division is placed under the supervisory
control of an Additional Commissioner/Joint Commissioner.
is incharge of personal and vigilance matters. Additional/Joint Commissioner
(Review) is responsible for review of adjudication orders passed by various
original and appellate authorities and for filing of further appeals against
the orders which are not legal and proper.
Additional/Joint Commissioner (Tech) is
responsible for interpretation of law and its implementation. He also
acts as databank for the Commissionerate and facilitator for the trade
& industry. The first check over the proper payment of duty by trade,
is done by Range Superintendent and his staff. The audit branch under
the supervision of Additional/Joint Commissioner exercises second check
for proper and timely collection of revenue.
The primary function of a Central Excise
Commissionerate is to implement Central Excise Act,1944, Rules framed
under various provisions of the Central Excise Tariff Act, 1985 and other
allied Acts of the Parliament of India under which duty of Central Excise
or other such duties which are levied and collected in the manner in which
Central Excise duty is levied and collected. For discharging the function
the Commissionerate is divided into different branches and field formations
as explained under the heading 'Administrative Set Up'.
The 'Range Office' is the first office
of contact between trade and industry and the Department. The assessees
are registered with Range office. The assessment of the duty is done by
a assessee himself and he pays duty either through the 'Account Current'
maintained by him or through credit of duty available with him in the
CENVAT account. The scrutiny of the assessment is done by the Range staff
on the basis of prescribed returns filed by the assessee. The returns
are filed quarterly by units in the small scale
sector and monthly by other units. If
there is any short payment or non-payment of duty by the assessee, a show
cause notice is issued to the assessee. Now, as per an amendment in section
11A of the Central Excise Act,1944, all show cause notices for recovery
upto Rs. 1 crore have to be issued with the prior approval of the Commissioner.
For amounts exceeding Rs. 1 crore the show cause notice requires prior
approval of the Chief Commissioner. Apart from the assessment work, the
Range officials also check the correctness of a few statutory declarations
filed by the assessees, viz. classification declaration, sale pattern
declaration, declaration filed with respect to registration of unit or
declaration of a premises as warehouse etc. The Range officials also check
the consignments for export and issue certificates for the quantity and
quality of the goods to be exported.
The work of a group of Ranges is supervised
by Divisional officer. He may be in the rank of a Deputy Commissioner
or an Assistant Commissioner. The Divisional head has certain statutory
obligations, viz. scrutiny of the classification declaration, sale pattern
declaration etc. He also grants certain permissions under the Rules. The
divisional head is responsible for proper compliance of Central Excise
law and procedure within his jurisdiction. He is responsible for collection
of intelligence and organizing the anti-evasion operations within his
jurisdiction. The divisional head also has quasi-judicial function, viz.
adjudication of cases falling within his competence. He is original authority
to decide classification of goods or their assessable value. He can order
provisional assessment. He also aids and assists Commissioner/Additional
Commissioners in enforcing dicipline and in taking action against the
The work of all the Divisions is supervised
by the Commissioner with the help of Additional Commissioners, Joint Commissioners,
Deputy Commissioners/ Assistant Commissioners and other subordinate officers.
The Commissioner is responsible for due
compliance of law and procedures in his jurisdiction. His power to adjudicate
cases involving short levy/non-levy or offence cases is without limit.
The Additional Commissioners and Joint Commissioners also have power to
adjudicate cases but their powers are limited by executive instructions.
The Commissioner is required to approve
all show cause notices under which duty demanded is upto Rs. 1 crore.
He also scrutinizes show cause notices sent to Chief Commissioner for
his approval. Any show cause notice demanding duty over Rs. 1 crore requires
prior approval of the Chief Commissioner.
The Anti-Evasion branch of the Headquarters
is responsible for collection of intelligence about evasion of duties
and take effective steps to thwart any attempt at that. The officers from
audit branch visit all factories paying revenue more than rupees one crore
once a year and other factories once in two years and conduct thorough
scrutiny of their records to ensure that duty payable by them has been
paid correctly and on or before the prescribed date.
The administration functions include,
inter-alia, management and deployment of personnel and material resources
of the Commissionerate to accomplish the assigned goals. The Commissionerate
is responsible for recruitment of Group 'D' staff and some posts against
the sports quota in Group 'C'. The recruitment of Group 'C' staff is otherwise
done by Staff Selection Commission of the Central Government. There is
no direct recruitment of Group 'B' staff except the Superintendents (Experts).
Group 'A' is recruited through UPSC. The management of cadre promotion
and selection from Group 'D' to Group 'B' is done by the Departmental
Promotion Committee headed by a Chief Commissioner/Commissioner/Additional
As the Commissioner is appointing authority
for officers of Group 'B', he is the disciplinary authority for them.
Additional Commissioner is disciplinary authority for officers upto Group
'C' grade. The Commissioner is appellate authority in such cases. The
Commissionerate is responsible for conducting of cases in the CAT, High
Courts and Supreme Court with relation to establishment and administration
Other functions relating to human resources
development such as training, promotions and transfer of officers from
one field of duty to another is also done by the Commissionerate. The
Commissionerate is also responsible for acquisition of land and building
for office as well as for residential purposes.