APPEAL-I

OFFICE OF THE COMMISSIONER CENTRAL GST, (APPEALS-I) PUNE

THE PARTICULARS OF THE ORGANISATION, FUNCTIONS AND DUTIES:

The Central Board of Excise and Customs, in exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) has appointed Commissioner of Central Tax, (Appeals-I) Pune as notified by the Notfn. 2/2017 dated 19.6.2017 w.e.f. 22.6.2017, issued by the Under Secretary, Govt. of India, Ministry of Finance, Central Board of Excise & Customs.

1. Jurisdiction:

The Commissioner of Central Tax (Appeals -I), Pune and the central tax officers subordinate to them are hereby vested with the territorial jurisdiction of the Principal Commissioner of Central Tax Pune I & the jurisdiction under Kolhapur Commissionerate. The Appeals-I Pune Commissionerate falls within the jurisdiction of the Chief Commissioner of Central Tax, Pune Zone.

(A) The territorial jurisdiction of Principal Commissioner of Central Tax Pune-I is declared under Trade Notice No. 3/2017 dated 21.6.2017 issued by the Chief Commissioner, Pune Zone, which is as under :

(i) Area of Junnar, Ambegaon, Khed, Shirur, Maval and Mulshi Taluka of Pune Disttrict, and

(ii) Part of Haveli Taluka of Pune District comprising of PIN code numbers 411001, 411006, 411012, 411013, 411014, 411015, 411017, 411018, 411019, 411026, 411027, 411031, 411032, 411033, 411034, 411035, 411036, 411039, 411044, 411047, 411057, 411061, 411062, 412101, 412109, 412110, 412201, 412202, 412216, 412207 and 412307, and

(iii) Area of PIN Code 412202 falling in Haveli and Daund Taluka of Pune district in the State of Maharashtra.

(B) Districts of Satara , Sangli, Kolhapur, Ratnagiri and Sindhudurg in the State of Maharashtra.

Office Address: The office of the Commissioner of Central Tax (Appeal-I) Pune is situated at :

F” wing, 3rd Floor & “C” wing, 3rd Floor, GST Bhavan, 41/A, Sassoon Road, Pune 411001.

2. Functions:

* The primary function of the organization is to receive and decide the appeals filed with the Commissioner by the assessees and the department against the appealable quasi-judicial orders passed by the jurisdictional officers of the rank Addl./Jt/Dy./Asstt. Commissioners of the erstwhile Central Excise, Pune-I Commissionerate, Kolhapur Commissionerate & the GST-I and GST Kolhapur Commissionerate formed w.e.f. from 22.6.2017.

  • The Commissioner is assisted by One Additional Commissioner, Two Assistant Commissioners, 08 Superintendents, 08 Inspectors and a few of the ministerial staff posted in the Commissionerate in receipt and disposal of the appeals and maintaining records.

3. Powers & duties of Officers & employees:

  • The Commissioner is the first appellate authority under the provisions of Central Excise Act, 1944, The Customs Act, 1962 and the Finance Act, 1994. The Commissioner (Appeals) is declared as the Head of the Department as per Order under letter dated 12.6.2017 and thus also has administrative powers for functioning of the establishment and is overall in-charge of all administration, establishment matters of the Commissionerate.

  • The Commissioner is subject to executive directions / instructions by CBEC & the Chief Commissioner, Pune Zone in matters related to administration & establishment.

  • The Assistant Commissioner (Admin. & Estt.) (Group A) & the Assistant Commissioner (Tech.) (Group A) assist the Commissioner in the administrative & appellate functions alongwith the help of the staff posted in following sections reporting to the Commissioner:

  • Establishment Section: This Section is headed by Administrative officer (Group B Gazetted). The officers report to Asstt. Commissioner (Admin. & Estt.). This section is responsible for maintenance of service records, staffing position, issue of posting orders, and other matters relating to establishment.

  • Administration section: This section is headed by Supdt. (Administration) (Group B Gazetted). The officers reports to Asstt. Commissioner (Admin. & Estt.). This section is responsible for maintenance of inventory of dead stock and perishable articles and procurement and maintenance of furniture, office equipment, and stationery and other articles for day to day office use, cleanliness of the office premises, Inward of dak & dispatch of orders in appeal and other correspondences.

  • Accounts Section: This section is headed by Assistant Chief Accounts Officer (Group B Gazetted). The section is responsible for preparation of pay bills, disbursement of pay, allowances, preparation of expenditure budget, monitoring of the grants received and passing of expenditure bills; custody & maintenance of service books, settlement of medical, TA, tuition fee and other claims of the officers, settlement of pension, etc.

  • Confidential & Vigilance Section: The Confidential & Vigilance section is headed by a Supdt. (Group B Gazetted). He is required to assist the Commissioner in monitoring cases of complaints corruption & investigation thereof, if any. He is also responsible for maintenance of confidential records & intimations of officers and monitoring & custody of Annual performance reports, Immovable property returns etc. and submission of all reports on vigilance & confidential matters.

  • Technical Section: This section is headed by a Supdt. (Group B Gazetted). The officer reports to Asstt. Commissioner (Tech.). The section conveys the policy circulars and instructions of the Govt. and the changes in laws & procedures received by the Commissionerate to the executive officers of the Commissionerate for their implementation or action, as required. The section also looks after the implementation of the electronic data processing set up to be put in place & requirements thereof ; the reports regarding statistical data of pendency positions, comments & reports on technical matters called for by the Zonal office. 

  • Hindi Cell: This cell is headed by an Administrative officer, assisted by a Hindi officer who provide & assist translation of official documents from English to Hindi & vice-versa. The cell organizes meetings once in a quarter, Hindi week & Hindi Day Celebration are done by arranging competitions & giving away certificates to performers. Periodical Reports are prepared. 

4. Procedure followed in decision-making process including channels of   supervision and accountability.

Decision making process: The appeals filed by the appellants and the department are received in duplicate and dated acknowledgement is given to the appellant. The appeal is entered in the appeal register in the prescribed format and appeal number is given. The duplicate copy is sent to the respondent for filing of cross objections. The Commissioner assigns the date/s for personal hearing(s) which are conveyed to the parties by issue of a letter. Mandatorily a minimum of three opportunities are given to the appellant by way of personal hearing before the case is decided. The proceedings in the personal hearing are recorded before the appellant and / or their authorized representative present during the hearing. The appellate orders are then passed as per the legal provisions and the findings are recorded in the order by the Commissioner. The order-in-appeal number is allotted and the details of the order-in-appeal passed are entered in order in appeal register (prescribed format). The copies are then dispatched and also to the Zonal Chief Commissioner for information.

In respect of other correspondences received or information called for, the information is collected & the draft reply is prepared by the dealing officer viz. the Tax Assistant, Executive Assistant or the Inspector as the case may be and thereafter placed before Supdt. / Admin. Officer (as the case may be) and thereafter to Asstt. Commr. & finally approved by Commissioner.

Supervision: The first Supervisory Officer is the Superintendent / Administrative Officer and the highest Supervisory Officer is the Commissioner in this office. The overall Control / Supervisory power is vested with the Commissioner. All the work done at the Commissionerate level is subject to inspection by the Assistant/ Deputy Commissioner, Commissioner, Zonal Chief Commissioner, CBEC and Directorate of Inspection and Accountant General, as the case may be.

Accountability: All the officers from the lowest rank of Hawaldar to the highest rank of Commissioner is accountable for the responsibility entrusted to him/ her as per the charge held by him/her.

5. Norms set by it for discharge of its functions:

The Commissionerate follows the norms set out by Central Board of Excise & Customs.

Norms for day to day work:

All to discharge the work assigned to them.  No communication shall remain unattended for more than 7 days. No pendency of processing of any of the staff claims or correspondences is kept pending without action for more than 15 days, depending on priority.

Norms for Appellate function: 

As per the provisions of Section 35 A (4A) of the Central Excise Act, 1944, the appeals filed are, as far as possible, decided within a maximum period of six months. However in practice, the time limit varies depending upon the cases pending at any point of time.

6 . Rules, regulations, instructions, manuals and records, held by it or under its control or used by its employees for discharging its functions ( available on website www.cbec.gov.in)

  1. Central Excise Act 1944 & Rules made thereunder
  2. Customs Act 1962 & Rules & Regulations made thereunder.
  3. Finance Act 1994(for Service Tax) & Rules made there under.
  4. CBEC Manual of Supplementary instructions on Central Excise and Customs.
  5. Circulars issued by the CBEC.
  6. Instructions issued by the CBEC.
  7. Notifications issued by the Ministry of Finance on Excise and Customs Matters.
  8. Foreign Trade Policy.
  9. GST Act & Rules made thereunder.

7. A statement of the categories of documents that are held by it or under its control:

  1. Records of appeals filed with the Commissioner (Appeals-I) Pune
  2. Records of orders in appeals passed by the Commissioner (Appeals-I) Pune
  3. Records of Inward Dak
  4. Records of outward Dak
  5. Records of Establishment matters
  6. Records of Administration matters
  7. Records of Stores & Stationery
  8. Records of Books & publications
  9. Records of service books of staff
  10. Records of accounts / Pay bill register.

8. Particulars of any arrangement that exists for consultation with, or representation by, the members of the public in relation to the formulation of its policy or implementation thereof. (Section 4(1)(b)(vii) of RTI Act, 2005): -

The Regional Advisory Committee and Public Grievance Committee is held by the office of the Chief Commissioner, Pune Zone for all the Commissionerates under its jurisdiction for the consultation with or representation by the members of public.

9. A statement of the boards, councils, committees and other bodies consisting of two or more persons constituted as its part or for the purpose of its advice, and as to whether meetings of those boards, councils, committees and other bodies are open to the public, or the minutes of such meetings are accessible for public. (Section 4(1)(b)(viii) of RTI Act, 2005):

Local purchase committee constituted under Rule 115 of the Delegation of Financial Powers Rule 1978.

10. A directory of its officers and employees. (Section 4(1)(b)(ix) of RTI Act, 2005):

S.No.

Name Of The Officers

Designation

1

Shri V.Soundararajan

Commissioner

2

Shri. Rajendra Singh Rao

Additional Commissioner

3

Shri A. S. Rajbhoj

Assistant Commissioner

4

Smt. Medha S. Tiwary

Assistant Commissioner

5

Shri. D. S. Gosavi

Superintendent

6

Shri. G. Sivakumar

Superintendent

7

Shri V. R. Gaikwad

Superintendent

8

Shri. Anil Narayankar

Superintendent

9

Shri. Abhay Kumar

Superintendent

10

Shri. George Kutty

Superintendent

11

Smt. Manisha Jha

Superintendent

12

Shri. P. P. Baxi

Superintendent

13.

Shri Hemant Bharambe

Administrative Officer

14

Shri. Ravindra Ughade

Inspector

15

Shri Indrajeet Kumar

Inspector

16

Shri. A. S. Gogate

Inspector

17

Shri. S. D. Devare

Inspector

18

Smt. Shubhangi Salunke

Inspector

19

Smt. Neeta Jagtap

Inspector

20

Smt. Sujata Pajankar

Inspector

21

Shri. Navin Kumar

Inspector

22

Shri. Upendra Prakash

Executive Assistant

23

Smt. Pradnya Bansode

Executive Assistant

24

Smt. Gloria D’Souza

Tax Assistant

25

Shri U. P. Supekar

LDC

26

Shri Bhaskar Kumar

Steno Gr.II

27.

Shri B. A. Shinde

Driver Gr.II

28.

Smt. Seeta Magar

Hawaldar

29.

Shri P. S. Ingale

Head. Hawaldar

11. Monthly remuneration received by each of its officers and employees, including the system of compensation as provided in its regulations.

Sr. No.

Designation

Level

Scale of Pay (Rs.)

1.

Commissioner

Level 14

144200 – 218200

2.

Additional Commissioner

Level 13

118500 – 214000

3.

Assistant. Commissioner

Level 10

56100 - 177500

4.

Superintendent

Level 8

47600 - 151000

5.

Admin. Officer / ACAO

Level 8

47600 - -151000

6.

Inspector

Level 7

44900 - 142400

7.

Executive Assistant

Level 6

35400 - 102400

8.

Tax Assistant

Level 4

25500 – 81100

9.

Driver Gr.I

Level 5

29200 – 92300

10.

Driver Gr.II

Level 4

25500 - 81100

11.

Head Hawaldar

Level 2

19900 – 63200

12.

Hawaldar

Level 2

18000 - 56900

12. Budget allocated to each of its agency indicating the particulars of all plans, proposed expenditures and reports on disbursements made:

As per grants allotted by Chief Commissioner Office, Pune Zone for disbursement of salaries & other allowances and Office Expenditures..

13. Manner of execution of subsidy programmes, including the amounts allocated and the details of beneficiaries of such programmes. (Section 4(1)(b)(xii) of RTI Act, 2005)

Not applicable

14. Particulars of recipients of concessions, permits or authorizations granted by it. (Section 4(1)(b)(xiii) of RTI Act, 2005)

Nil

15. Details in respect of the information, available to or held by it, reduced in an electronic form: (Section 4(1)(b)(xiv) of RTI Act, 2005)

Information available on website of Central Board of Excise Customs, New Delhi (www.cbec.gov.in) and website of Central Excise Pune Zone (www.punecenexcise.gov.in)

16. The particulars of facilities available to citizens for obtaining information, including the working hours of a library or reading room, if maintained for public use. (Section 4(1)(b)(xv) of RTI Act, 2005)

Information is uploaded on Central Board of Excise Customs, New Delhi (www.cbec.gov.in) and website of Central GST Pune Zone (www.punecenexcise.gov.in)

17. The names, designations and other particulars of the Public Information Officers. (Section 4(1)(b)(xvi) of RTI Act, 2005)

Copy of Trade Facility No. 01/2017 dated 06.09.2017 uploaded on the website of Central GST Pune Zone (www.punecenexcise.gov.in).

18. Such other information as may be prescribed. (Section 4(1)(b)(xvii) of RTI Act, 2005)

Nil

19. Incumbency position in Department of Revenue: --