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.

Additional/Joint Commissioner(P&V) 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.

Tax and other allied Acts of the Parliament of India under which duty of Central Excise and Service Tax or other such duties which are levied and collected in the manner in which The primary function of a Central Excise Commissionerate is to implement the Law/Rules of Service Tax and Central Excise, framed under various provisions of the Central Excise and Service Central Excise dutyand Service Tax 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 Division office. The assessment of the duty is done by anassessee 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. In respect of all cases, requiring the issue of Show cause Notices, the said Show Cause Notices should be approved in writing and signed by the Officer competent to adjudicate the said show cause Notice. 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 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 discipline and in taking action against the delinquent officers.

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 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 administration functions include, inter-alia, management and deployment of personnel and material resources of the Commissionerate to accomplish the assigned goals. The recruitment of Group 'B' and ‘C’ staff is done by Staff Selection Commission of the Central Government. The Group 'A' is recruited through UPSC. The management of cadre promotion and selection from Group 'C' to Group 'B' by the Departmental Promotion Committee headed by a Chief Commissioner/Commissioner/Additional Commissioner. The Management of cadre promotion in case of Group ‘B’ to Group ‘A’ is done by the Central Board of Excise and Customs and in consultation/approval with UPSC.

As the Commissioner is appointing authority for officers of Group 'B', he is the disciplinary authority for them. Additional Commissioner is disciplinary authority for officersupto 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 matters.

Other functions relating to human resources development such as transfers of officers from one field of duty to another within Commissionerateis done by the Commissioner. The Commissionerate is also responsible for acquisition of land and building for office as well as for residential purposes.



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