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F.No.390/Review/ 49 /2014-JC

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

(Judicial & Review Cell)


New Delhi, Dated 28.08.2014


OFFICE ORDER -  1 / 2014

Subject:  Constitution of Review Committee of Chief Commissioners / Commissioners -   Reg.

            Please refer to Office Order No220/2012 dated 23.11.2012, issued from F. No 22022011/12/2012-Ad.II, as amended, whereby the Board has issued a pre-approved chain of nomination of first link officer and second link officer at the level of Chief Commissioners.


            In exercise of the powers conferred under Section 35B(1B) (i) of the Central Excise Act, 1944 Section 129A(1B)(i) of the Customs Act, 1962 and Section 86(1)(1A) of the Finance Act,1994 and 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.


Example: Chief Commissioners of Central Excise, Delhi and Chandigarh are members of Review Committee as per Sl. No. 9 of Notification No 24/05-CE(NT) dated 13.5.2005. Chief Commissioner, Central Excise Delhi is the first link officer as per the order mentioned above and hence the said Committee would be left with only one member. In this case, therefore, Chief Commissioner, Central Excise Jaipur, who is the second link officer, would function as member of the said Review Committee.


2.         Similarly, in case a Commissioner proceeds on leave or transfer, or is absent for any other reason, the Commissioner being assigned the administrative charge of the Commissionerate would function as member of the Committee for the purpose of review of orders passed by Commissioner (Appeals). In case the Chief Commissioner cannot assign the charge to another Commissioner within the Zone, such cases may be referred to the Board for nomination of another Commissioner as member of the Review Committee.


3.         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 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.

Example: Chief Commissioner, Central Excise, Jaipur, has two Commissioners of Central Excise under his charge viz., Jaipur-I and Jaipur-II. Both these Commissioners, comprise of the Committee constituted for the purpose of Review of Orders passed by Commissioners (Appeal).  In the event of one of these Commissioners proceeding on leave / transfer or absence from office for any other reason, the Chief Commissioner may assign the additional charge to another Commissioner but the Committee for the purpose review would be left with only one Member.   Therefore, such a case would require reference to the Board.

4.         Letter No.390/Review/190/2010-JC (Pt), dated 27.12.2012 on the subject stands suitably modified.



(Sunil K. Sinha )

Director (Judicial & Review Cell)