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    ORGANISATION, FUNCTIONS AND DUTIES

     

    1. Name of the Organisation: Central Excise Commissionerate, Kolkata - III.

    2. Jurisdiction: The Geographical jurisdiction in the District of North 24 Parganas & Nadia in the State of West Bengal

    3. Functions & duties:

    · The primary function of the organization is to collect Central Excise duty and Service Tax.

    · Besides, other taxes like National Calamity Contingent Duty, different kinds of CESS, Additional duty of Excise, are also collected for the exchequer.

    · The Department also facilitates Export by sealing containers and packages under physical supervision.

    · Collection of duty is ensured by close monitoring, preventive checks and periodical auditing.

    · The Department has separate Legal wing to deal with Litigations in Court and Tribunals. High stake offenders are prosecuted.

    · The functions are executed at the field level called Range Officers headed by Superintendents and assisted by Inspectors. The Range Officer reports to Divisional Officer who is at the Rank of Assistant Commissioner / Deputy Commissioner. The Divisional Officers report to Commissioners.

    · The Commissionerate consist of 7 Divisions and each Division consists of 5-7 Ranges.

    · At the Commissionerate Level, the Commissioner of Central Excise is assisted by Additional Commissioner, Joint Commissioner Deputy Commissioner and Assistant Commissioners besides other Executive staff and Clerical Staff. All the Officers assisting the Commissioner are given clearly defined work areas. The Commissioner reports to the Zonal Chief Commissioner, who is located at Kolkata.

    POWERS AND DUTIES OF OFFICERS AND EMPLOYEES

    The cadre wise powers and duties are listed below:

    1. Commissioner of Central Excise:

    He is the Head of the Commissionerate. He has both Executive powers and Quasi Judicial powers. He has to interpret Law. He shall ensure the collection of targeted revenue every year and shall report to the Chief Commissioner. He is subject to inspection by the CBEC, Chief Commissioner, Directorate of Inspection and Accountant General. He is also responsible for the proper conduct of the Officers working in his Commissionerate by exercising Administrative powers and disciplinary action powers.

    2. Additional Commissioner of Central Excise:

    As of now, there is no Officer in the rank of Additional Commissioner of Central Excise deployed in this Commissionerate.

    3. Deputy Commissioner of Central Excise:

    One Deputy Commissioner of Central Excise assists the Commissioner.

    Deputy Commissioner designated as Deputy Commissioner ( P & V ) is responsible for Administration which includes deployment of staff, Vigilance, Matters relating to Pay, Transfer allowances, Traveling Allowances, Medical Allowances, Provident Fund matters etc. The following are the sections of the Commissionerate that report to him:

    a) Establishment Section: This section is headed by an Administrative Officer (Group “B Gazetted). The Administrative Officer reports to the Chief Accounts Officer. This section is responsible for maintenance of Disposition list of staff, Stationery and stores. The Administrative Officer is assisted by Tax Assistants.

    b) Bills Section: This section is headed by an Administrative Officer (Group “B Gazetted). The Administrative Officer reports to the Chief Accounts Officer. This section is responsible for payment of salaries, annual increments, disbursement of medical allowances, educational allowances, loans, house building allowances, traveling allowances etc.,

    c) Chief Accounts Officer: He is responsible for the overall accounts of receipts and expenditure including accounting of Excise Duty and Service Tax. That is, the accounts include both administrative accounts as well as tax receipts. The CAO is responsible for proper deployment of funds, control of expenditure and periodical reports to Principal Accounts Officer, New Delhi. He shall co-ordinate with the local Pay and Accounts Officer for pre audit and post audit of receipts and expenditure. He is assisted by a ACAO besides other ministerial staff.

    d) Vigilance Section: This section is headed by a Superintendent and assisted by Inspectors and clerical staff. The Superintendents shall keep a vigil on the conduct of the staff. He shall periodically enquire with the Trade and Industry so as to monitor corruption and complaints. He shall investigate all complaints against officers and submit his findings.

    e) Anti-evasion Section: The Anti-Evasion branch of the Headquarters is responsible for collection of intelligence about evasion of duties and take effective steps to thwart any attempt at that. The officers from audit branch visit all factories paying revenue more than rupees one crore once a year and other factories once in two years and conduct thorough scrutiny of their records to ensure that duty payable by them has been paid correctly and on or before the prescribed date.

    4. Assistant Commissioner of Central Excise:

    Two Assistant Commissioners of Central Excise assist Commissioner.

    The First Assistant Commissioner is entrusted with the job of Technical Section, Audit (HQ), Review & Tribunal and Adjudication. The following are the Sections that report to him:

    i. Technical Section: This Section has Superintendents, Inspectors and Ministerial Staff. This section shall co-ordinate in proper implementation of the tax policies of the Government of India. The section conveys the Policies, Notifications, Circulars and instructions of the Government to the field formations. The problems ascertained from the field formations are conveyed to the Government for devising/altering policy frame work. All the powers to grant permissions vested in Law are examined and recommended by this section. Revenue which has fallen into arrears and which cannot be recovered inspite of best efforts are examined for writing off. All remission claims are examined for sanction. The internal inspection of the various wings of the organization is designed and followed up. All Meetings with the Trade and Industry are handled. Clarifications required both by the field formations as well as Trade are examined and replied.

    ii. Audit Section (HQ): The Audit section is headed by a Deputy Commissioner with 5 groups of Officers each headed by a Superintendent. The primary function is to visit the units and perform the work of an auditor for Tax compliance.

    iii. Review and Tribunal Section: This section has Superintendents, Inspectors and Ministerial staff to assist in the matters relating to the Review of the Orders passed by the adjudicating officers and filing of appeals in various appeal forums like Commissioner Appeals, Tribunals and Government of India.

    iv. Adjudication Section:

    Second Assistant Commissioner is entrusted with the job of Statistics Section, Law Section, TRC, and Computer Section. The following are the Sections that report to him:

    i. Statistics Section: The entire vital statistics of the Commissionerate is gathered and presented. Details for all questions raised in Parliament on Central Excise and Service Tax subjects are gathered and transmitted for answer. The revenue trend is monitored. The pendency position of various aspects of work like, adjudication, refunds, assessments are monitored. Periodical reports including the most important Monthly Technical Report(MTR) is prepared.

    ii. Law Section: This section is headed by a superintendent and assisted by an Inspector and Tax Assistant. The prime responsibility is to attend to the Legal matters of the Department in various Courts of Law including interaction with the Department’s Counsels.

    iii. Tax Recovery Cell: This Cell coordinates in the arrears of revenue collection matters by attachment and sale of properties of the defaulters.

    iv. Computer Section: This section is responsible for optimum deployment of Computer Network. All the data are fed and retrieved.

    The Commissioner and Joint Commissioners are vested with the Powers of Adjudication: They act as quasi judicial authorities and pass orders.

    PROCEDURE FOLLOWED IN THE DECISION MAKING PROCESS, INCLUDING CHANNELS OF SUPERVISION AND ACCOUNTABILITY:

    DECISION MAKING PROCESS:

    A case/issue/matter is seen at the inward Tapal stage by an Officer not below the Rank of superintendent of Central Excise. It is assigned to the concerned internal branch/Officer who takes up for examination and processing. The issue, facts, provisions of law with suggested solution are proposed after due process by the Superintendent of Central Excise / Administrative Officer assisted in the work by respective staff; the pros and cons are weighed by an in depth study of the relevant provisions of law including case laws. Detailed File Notes are drawn and put up to the concerned Officer for his decision/direction. In certain cases, where the issue involved is beyond the scope of the written Rules, Sections like Policy matter or issue requiring amendment to law then, the matter is brought to the notice of the Central Board of Excise and Customs, New Delhi through the Chief Commissioner of Central Excise for clarification / decision. All decisions taken are communicated to the concerned parties.

    CHANNELS OF SUPERVISION:

    The first Supervisory Officer is the Superintendent / Administrative Officer and the highest Supervisory Officers is Commissioner. 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 Commssioner, Joint Commissioner, Commissioner, Chief Commissioner, CBEC, and Directorate of Inspection and Accountant General.

    ACCOUNTABILITY:

    Everyone from the lowest rank of Sepoy to the highest rank of Commissioner is accountable for the responsibility entrusted.

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