CBIC Re-assigns Appeals in Kolkata Zone to Designated Officers

The Central Board of Indirect Taxes and Customs (CBIC), CX & ST Wing, issued Order No. 04/2025 on April 28, 2025. It re-assigns all appeals filed on or after July 1, 2017, in the Kolkata Zone. These appeals, filed under the Central Excise Act, 1944 or the Finance Act, 1994, now fall under the jurisdiction of specific Central Excise Officers listed in the Annexure.

CBIC used its powers under Rule 3 of the Central Excise Rules, 2017, Rule 3 of the Service Tax Rules, 1994, and Clause (e) of Section 174(2) of the CGST Act, 2017. The order also refers to Notification No. 01/2025-Central Excise (N.T.) dated January 23, 2025.

This order modifies the earlier Order No. 02/2025 dated April 7, 2025. It authorizes the officers named in Column (5) of the Annexure to handle these appeals. They will now issue Orders-in-Appeal under Section 35 of the Central Excise Act or Section 85 of the Finance Act.

With this move, CBIC aims to speed up the appeal process and reduce administrative delays.