The Central Board of Indirect Taxes and Customs (CBIC), Ministry of Finance, Department of Revenue, has issued Order No. 01/2026 dated October 05, 2026 for re-assignment of specified Central Excise and Service Tax appeals in the Kolkata Zone, in partial modification of Order No. 04/2025 dated 28 April 2025. The Order has been issued by the CX & ST Wing of CBIC under F. No. CBIC-240137/1/2025-SERVICE TAX SECTION-CBEC.
The Order has been issued in exercise of the powers conferred 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 Central Goods and Services Tax Act, 2017, read with Notification No. 01/2025-Central Excise (NT) dated 23 January 2025. It deals with matters relating to acts done or omitted to be done prior to the coming into force of the CGST Act, 2017.
Under the revised arrangement, CBIC has assigned the appeals filed on or after 1 July 2017 under Section 35 of the Central Excise Act, 1944 or Section 85 of the Finance Act, 1994, as applicable, to designated Central Excise officers for the purpose of passing Orders-in-Appeal. The Annexure to the Order specifies the appeal number, name of the assessee, registration number and the officer to whom each appeal has been allotted.
Significantly, the Annexure covers 241 appeals. Appeals at Serial Nos. 1 to 141 have been allotted to Shri Nikhil Prabhakar Meshram, Commissioner, Kolkata Appeal-II Commissionerate, while the allocation from Serial No. 142 onwards is to Shri Dinesh K. Chakravarthy, Commissioner, Howrah Commissionerate.
The revised allocation continues through Serial No. 241, with the final set of appeals also allotted to the Commissioner, Howrah Commissionerate, confirming that the present Order comprehensively reallocates the listed 241 appellate matters between the two designated appellate authorities.
The Order is expected to provide clear jurisdictional allocation for disposal of the specified legacy Central Excise and Service Tax appeals. CBIC has also forwarded the Order to the Chief Commissioner, CGST & Central Excise, Kolkata Zone, with the stipulation that the concerned appellants may be informed accordingly.
The Order can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1000361/ENG/Orders
