ALL
INDIA ASSOCIATION OF CENTRAL TAX
GAZETTED EXECUTIVE
OFFICERS
(Earlier
known as All India Association of Central Excise Gazetted Executive Officers)
Patron
Chief Patron Patron
A. Venkatesh
Ravi Malik
C. S. Sharma
Mob. 7780255361 Mob. 9868816290 Mob.
9313885411
President:
Address for communication: Secretary
General:
M.
Loganathan Flat
No. 6, SE 11, Shastri Nagar, Ghaziabad Harpal Singh
Mob.8758262698 mail
Id:aiacegeo2019@gmail.com Site:cengoindia.blogspot.in Mob.9717510598
Vice Presidents: B C Khatik, V
Pagare (Central) Diwakar Sahai, Sanjoy
Gupta (East) Ashish Vajpayee, Amadul Islam (North) G Srinivas Reddy, P
Ravichandran (South) R Keny, J B Parmar (West) Joint Secretaries: S P
Pandey, T J Manojumon (Central) Subrata Adhikari, SiddharthTewari (East)
Ramkesh Meena, S Sahai (West) Atul Kumar, R B Sahu (North) Bhoopesh, R V
Raghunandan (South); All India Convener:
A K Meena All India Coordinator: B L Meena Office Secretary: B C
Gupta Treasuer: M Kumar Organising Secretary: M Bajpai Liaison
Secretary: N S Maheshwari North Zone
Coordinator: Prabhakar Sharma Legal Coordinator: S Sabarwal
Vigilance Coordinator: R K Singh South
Zone Coordinator: U Sharma
(Recognised vide F.No.B-12017/17/2022-AD-IV A dt.
14.07.23 of CBIC, Govt. of India)
Ref. No. 158/AIB/C/23 Dt. 28.11.23
To,
1. The Revenue
Secretary, 2. The Chairman,
Ministry of
Finance, CBIC, North Block,
North Block, New
Delhi. New Delhi.
Sub: Authorised
Representatives to present cases before CESTAT.
Sir,
It is submitted
with due regards that the Circular No. 951/12/2011-CX Dt. 26.08.11 issued by
the CBIC has designated officers from the rank of Appraisers/Superintendent to
Chief Commissioner as Authorised Representatives (ARs) for presenting the cases
of the department before CESTAT.
2. But it seems
that no instructions regarding distribution of cases amongst the various ranks
of the officers have been issued by the CBIC for representing before the CESTAT
as has been prescribed by the CBDT for representing before ITAT (Income Tax
Appellate Tribunal) or such instructions are not being followed in CBIC, even
if prescribed.
3. Only the junior
level officers of the rank of Superintendents/Appraisers are being made to present
cases before the CESTAT in CBIC irrespective of the amount involved and also
being much above the monetary limits prescribed by the CBIC for the issuance of
the Show Cause Notices or passing Adjudication Orders and also the complexity
of the cases involved.
4. The
representation before CESTAT is an important matter where large stake of
revenue is involved. So, it should not be handled by the officers below the Senior
Group ‘A’ like CBDT where the most of the cases for presenting before the ITAT
are handled by the officers of the rank of the Commissioner and Addl.
Commissioner.
5. In view of
above, it is requested to kindly-
(i) Issue the
due instructions to designate officers to represent before the CESTAT in
accordance of the monetary limit and complexity of the cases.
(ii) Issue the
directions to follow such instructions, if issued already.
Thanking you,
Yours sincerely,
(HARPAL SINGH),
Secretary General.
