The Central Board of Indirect Taxes and Customs (CBIC) has issued Order No. 06/2025 dated November 28, 2025, assigning appellate cases filed on or after 1st July 2017 under the Central Excise Act, 1944 and Finance Act, 1994 to designated Central Excise Officers for the purpose of passing Orders-in-Appeal. This allocation has been made in exercise of the powers conferred under Rule 3 of the Central Excise Rules, 2017, Rule 3 of the Service Tax Rules, 1994, and Section 174(2)(e) & (f) of the CGST Act, 2017, read with Notification No. 01/2025-Central Excise (NT) dated 23rd January 2025.
The order systematically allocates pending appeals to the respective Commissioners of Central Tax (Appeals) to ensure time-bound, transparent and efficient disposal of legacy indirect tax litigation.
Highlights of the Order
- Allocation applies to appeals filed post implementation of GST, but pertaining to legacy Central Excise and Service Tax matters.
- The assigned appeals cover assessees from various sectors including manufacturing, software services, education, real estate, hospitality, logistics, transport, construction and professional services.
- The order aims to further reduce pendency of pre-GST disputes and strengthen the adjudication mechanism.
Zonal Assignments
The appeals have been allocated primarily to:
- Shri Badari Prasad M.V., Commissioner of Central Tax (Audit-I), Bengaluru
(assigned first batch of assessees including M/s Sumukha Projects and Industrial Needs, M/s Brightpath Technologies Services Pvt Ltd, M/s Vistamind Education Pvt Ltd, etc.) - Shri Imamuddin Ahmad, Commissioner of Central Tax (Audit-II), Bengaluru
(assigned major portfolio covering numerous cases across technology, consultancy, construction, advertising, and services industries) - Shri Md. Shamshad Alam, Commissioner of Central Tax (Appeals-II), Bengaluru
(assigned large number of appeals for adjudication including matters relating to corporates, LLPs and individual proprietorships)
A detailed list of appeal numbers, assessees, registration numbers, and the respective appellate authorities is provided in the Annexure of the Order.
Objective
This initiative reflects CBIC’s commitment towards:
- Early resolution of legacy tax disputes
- Ensuring ease of doing business
- Institutional efficiency in tax administration
Next Steps
The Chief Commissioner, CGST & Central Excise, Bengaluru Zone has been directed to inform all appellants accordingly and ensure further necessary administrative action.
The Order can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1000360/ENG/Orders
