PARTICULARS REQUIRED TO BE PUBLISHED UNDER SECTION 4(1) (b) OF RIGHT TO INFORMATIION ACT 2005 - APPEALS I PUNE

1. Name of the Organisation : Central GST (Appeals-1) Pune Commissionerate. 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.

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 the 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 District, 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 Central Tax (Appeals-I), Pune Commissionerate is situated at : F wing, 3rd  floor, GST Bhavan, 41/A, Sassoon Road, Pune 411001.

 

Contact details : EPABX: (020) 26051856 (Extn : 4602 to 4606)

        Telefax : (020)26121082

                              Email id: puneappeals1@gmail.com

 

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 Additional/Joint/Deputy/Assistant Commissioners of the erstwhile Central Excise, Pune I Commissionerate, Kolhapur GST Commissionerate & the Pune–I GST Commissionerate formed w.e.f. 22.6.2017.

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

(ii) Powers & duties of Officers & employees:

  • The Commissioner is the first appellate authority under the provisions of Central Excise Act, 1944, the Customs Act, 1962, the Finance Act, 1994 & Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017. Apart From the Commissioner, the Additional Commissioner is also the first appellate authority in cases where decision or order is passed by the Deputy or Assistant Commissioner or Superintendent under the provisions of Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017. The Commissioner (Appeals) is declared as the Head of the Department as per Order under letter dated 12.6.2017 & 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 CBIC & 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 resp. along with the help of the staff  posted in following sections reporting to the Commissioner:
  • Establishment Section: The Section is headed by Administrative officer (Group B Gazetted). The officer reports to Assistant 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 Superintendent (Administration) (Group B Gazetted). The officer reports to Assistant 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, 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. The section also looks after the implementation of the electronic data processing set up to be put in place&  requirements thereof .
  • Accounts Section: The section is headed by Assistant Chief Accounts Officer (Group B Gazetted). The section is responsible for preparation of pay bills, disbursement of pay and 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 Superintendent (Group B Gazetted). He is required to assist the Commissioner in monitoring cases of complaints, corruption & any investigation thereof. 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 Superintendent (Group B Gazetted). The officer reports to Assistant 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.  This Section also looks after 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 organises meetings once in a quarter.  Hindi week & Hindi Day Celebrations are done by arranging competitions & giving away certificates to performers. Periodical Reports are prepared. 

3.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 which is 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/ Additional 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 to all concerned.   

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 Superintendent / Admin. Officer (as the case may be) and thereafter to Assistant Commissioner & 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, CBIC, 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 are accountable for the responsibility entrusted to him/ her as per the charge held by him/her.

 

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

  The Commissionerate follows the norms set out by Central Board of Indirect Taxes & 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. Under CGST Act 2017, wherever possible, appeals are to be disposed of within one year from the date of receipt of such appeal.  However in practice, the time limit varies depending upon the cases pending at any point of time.

5 .      Acts, 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.cbic.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.        CBIC Manual of Supplementary instructions on Central Excise and Customs.

5.        Circulars issued by the CBIC.

6.        Instructions issued by the CBIC.

7.        Notifications issued by the Ministry of Finance on Excise, GST  and Customs Matters.

8.        Foreign Trade Policy.      

9.         GST Act & Rules made there under.

 

6.       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.

 

The above mentioned documents are maintained by respective sections headed by Superintendents/ACAO.

 

7.  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): -

Meeting of 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.

8.  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):

1.   Local Purchase Committee constituted on 27.09.2018 under Rule 155 of the General Financial Rules, 2017, comprising of one Assistant Commissioner and two Superintendents for local procurement of furniture, office equipment, stationery and other articles of day to day office use.  This committee will be in existence till the time any of the officers is transferred.  In the event of transfer of any of the officers in the committee, a new committee will be constituted. The meetings of LPC are not open to public.

2.  Tenders for yearly basis for supply of services are made for annual maintenance contract, for computers and its peripherals, housekeeping services and vehicles and contracts have been given as under:

For Financial Year 2017-18:

a)    Annual maintenance contract – M/s. I.T.Point,

b)   Vehicles M/s. Faster Tours & Travels,

c)    Cleaning and sweeping – M/s. Sapna Enterprises.

 

For Financial Year 2018-19:

a)  Annual maintenance contract – M/s. I.T.Point,

b)  Cleaning and sweeping – M/s. Sapna Enterprises.

 

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

Sr.No.

NAME OF THE OFFICERS

Designation

1

Shri K.P. Singh

Commissioner

2

Shri J.K. Meena

Additional Commissioner

(Additional Charge))

3

Shri. R.J. Meena

Assistant Commissioner

4

Shri.V.C. Sinha

Assistant Commissioner

5

Shri G. Sivakumar

Superintendent

6

Shri. V.R. Gaikwad

Superintendent

7

Smt. V.G. Dalvi

Superintendent

8

Smt. Sunita Girme

Superintendent

9

Smt. Neeta Jagtap

Superintendent

10

Smt. Sunita Pajankar

Superintendent

11

Shri. Hemant Bharambe

Assistant Chief Accounts Officer

12

Smt. Pradnya Bansode

Executive Assistant

13

Shri. Upendra Prakash

Executive Assistant

14

Smt. Gloria D’souza

Tax Assistant

15

Smt. Ravneet Kaur

Tax Assistant

16

Shri. Bhaskar Kumar

Steno Gr.II

17

Shri. Umesh P. Supekar

LDC

18

Shri. B.A. Shinde

Driver Gr.I

19

Shri P.S. Ingale

Head Havaldar

20

Smt. Seeta A. Magar

Havaldar

 

10) 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 (RS.) of Pay

1

Commissioner

Level 14

144200 - 218200

2

Additional Commissioner

Level-13

123100 - 215900

3

Assistant Commissioner

Level 10

56100 -  177500

4

Superintendent

Level 8

47600 -  151000

5

Admin. Officer / ACAO

Level 8

44900 - 142400

6

Inspector

Level 7

44900 -  142400

7

Executive Assistant

Level 6

35400 -  112400

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 1

18000 -  56900

 

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

Total budget of Rs. 3,04,63,000/- was allocated to the Commissionerate for the financial year 2018-19.  Disbursements are made on http://pfms.nic.in

Total budget of Rs. 2,31,50,000/- has been allocated to the Commissionerate for the financial year 2019-20.  Disbursements are made on http://pfms.nic.in

12) 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.

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

Nil

14) 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 Indirect Taxes & Customs, New Delhi  (www.cbic.gov.in) and  website of Central GST Pune Zone ( www.punecenexcise.gov.in )

15) The particulars of facilities available to citizens for obtaining information, including the workinghours 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 Indirect Taxes & Customs, New Delhi (www.cbic.gov.in) and website of Central GST Pune Zone ( www.punecenexcise.gov.in )

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

(a)  CPIO- Shri. V. C. Sinha, Assistant Commissioner

      Tel. No.- 020 – 26051856 –Extn- 4613

      Email id -   puneappeals1@gmail.com

 

(b)  Appellate Authority - Shri J.K. Meena, Additional Commissioner

      Tel No.- 020-29700083/

               Office Fax 020-26121082

      Email id puneappeals1@gmail.com

(c )  CAPIO - Smt Sunita Girme, Superintendent

      Tel. No.- 020 – 26051856–Extn-4604

      Email id puneappeals1@gmail.com

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

(i)  The senior officers are accessible to the assessees / public. The grievances / complaints             are looked into as per the existing mechanism of grievance redressal of Central Government organizations.

(ii) From the inception of the Commissionerate in June 2017 to March 2018, 14 RTI        applications were received and redressed.  From April 2018 to March 2019, 26 RTI               applications were received and redressed.

(iii)  One parliament question was received and answered during the period June 2017 to

       March 2018.  No parliament question was received during the financial year 2018-19.