(i)         ORGANISATION, FUNCTIONS AND DUTIES

1.        Name of the Organisation:        Central Excise Commissionerate, Chennai I. 

2.        Jurisdiction:                           For jurisdiction Chennai I Commissionerate   Click here

3.        Functions & duties: 

• The primary function of the organization is to collect Central Excise duty.
• Besides, different kinds of CESS, Additional duty of Excise, are also collected for the exchequer.
• Collection of duty is ensured by close monitoring, preventive checks and periodical auditing.
• The Department also facilitates Export by sealing containers and packages under physical supervision. 
• 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 Offices headed by Superintendents and assisted by Inspectors.  The Range Officer reports to Divisional Officer who is of the Rank of Assistant Commissioner / Deputy Commissioner.  The Divisional Officers report to   Commissioners.  
• Chennai-I Commissionerate consists of 5 Divisions and each Division consists of 5 Ranges.
• At the Commissionerate level, the Principal Commissioner of Central Excise is assisted by Additional Commissioner, Joint Commissioner and Deputy Commissioner/Assistant Commissioner besides other Executive staff and Clerical Staff.   All the Officers assisting the Principal  Commissioner are given clearly defined work areas.  The Principal Commissioner reports to the Zonal Chief Commissioner, who is located at Chennai.

(ii)        POWERS AND DUTIES OF OFFICERS AND EMPLOYEES 

            The cadre wise powers and duties are listed below:

1.                Principal Commissioner of Central Excise:  

The Principal  Commissioner is the Head of the Commissionerate.  He/She  has both Executive powers and Quasi Judicial powers. He/She  shall ensure the collection of targeted revenue every year and shall report to the Chief Commissioner.  The Commissionerate is subject to inspection by the CBEC, Chief Commissioner, Directorate of Inspection and Accountant General.  The Principal Commissioner is also responsible for the proper conduct of the Officers working in the Commissionerate by exercising the powers conferred  with him/her. 

2.                Additional Commissioner of Central Excise: 

An Officer in the rank of Additional Commissioner of Central Excise is deployed in this Commissionerate, designated as Additional Commissioner (P & V).  She adjudicates all cases falling under the adjudication powers of Additional Commissioner. In addition to  divisions, she supervises and has  control over the following Sections that report to her.

a)         Establishment,Administration & Stores 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, other administrative matters and maintenance of Stationery and stores.  The Administrative Officer is assisted by Deputy Office Superintendents and Tax Assistants.

b)         Confidential & Vigilance  Section:  The vigilance and confidential  section is headed by a Superintendent and assisted  Inspectors. The Superintendent 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.  In respect of confidential matters, this section is primarily responsible for the maintenance of confidential records viz. Annual Property Return and Annual Conduct Reports of each and every staff.  

c)           Accounts Section I & II:  This section is headed by an Administrative Officer (Group “B Gazetted).  This section is responsible for preparation of pay bills, disbursement of pay, all kinds of allowances, maintenance of Service Book, Settlement of claims like medical, tour T.A., Tution Fee etc., Settlement of pension/group insurance, on superannuation/VRS etc. The Administrative Officer is assisted by Deputy Office Superintendents and Tax Assistants. The Administrative Officer reports to the Chief Accounts Officer.

d)         Accounts III : This Section is headed by the Chief Accounts Officer.  This section is responsible for the entire expenditure Budget of Chennai -I Commissonerate including Chief Commissioner’s office.  This Section is also responsible for maintaining of Account of GPF subscription and withdrawal, House Building Allowance, Motor Cycle Advance and all the long term advances. The Chief Accounts Officer is responsible for the overall accounts of receipts and expenditure including accounting of Excise Duty.  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

e)         Computer Section:  This section is responsible for optimum deployment of Computers, Printers and Network.  Consolidating and forwarding of ER 1 data of the Commissionerate to the Directorate of Systems. This Section handles all e-mails sent and received through the Departmental Mailing System (EDECS)/ NICMAIL. Maintains  an official website: centralexcisechennai.gov.in. 

f)            Welfare Section: This Section is responsible for welfare matters of staff. For the welfare of the staff, a canteen is run by this section. Education scholarship on merit are recommended for the children of the staff. Financial aid is enabled in case of demise of staff while in service. 

g)         Hindi Cell: This cell is headed by an Asst.Director, assisted by a translator and responsible for translation of official documents from Hindi to English & vice-versa. It organises OLIC meetings once in a quarter, Hindi Workshop, Hindi week & Hindi Day Celebration. Periodical Reports were prepared and sent.  In addition, it imparts Hindi Training to the officers and employees and also publishes Trilingual magazine & Help Literature.

 h)          PRO Section 

i)            Preventive Section:  This section is responsible for gathering intelligence/ information from various sources with regard to evasion of central excise duty and service tax and investigate the cases of such evasion to its logical conclusion.  Evasion includes non-payment/ short payment on account of misuse of exemption, clandestine removals, under valuation, misuse of cenvat credit etc. On due authorization, the Preventive Officers are empowered to search premises and persons and issue summons for appearance of persons and production of documents. The Section is headed by a Deputy/ Assistant Commissioner and has 4/ 5 Groups, each headed by a Superintendent and assisted by Inspectors.  The Preventive Groups visit units by surprise, check the records and registers maintained at the factory, and bring to book the evasion, if any.  The Investigation Report and draft show cause notice are then sent to adjudication.  

j)             Tax Recovery Cell: This Cell co-ordinates  the arrears of revenue collection matters by attachment and sale of properties of the defaulters. At Headquarters, Deputy/ Assistant Commissioner (Preventive) heads Tax Recovery Cell, assisted by one Superintendent and one Inspector of the Preventive Section.

 

i)

Technical Section:  This Section consists of one or more Superintendents, assisted by Inspector(s). This section conveys the Policies, Notifications, Circulars and instructions of the Government to the field formations and co-ordinates in proper implementation of the tax policies of the Government of India.  The problems ascertained from the field formations are conveyed to the Government for devising/altering policy frame work.  All functions requiring permission by Joint Commissioner and above are examined by this section.  Revenue which has fallen into arrears and which cannot be recovered inspite of best efforts are examined for writing off. Remission claims of duty owing to natural calamities, falling within the sanctioning powers of Commissioner of Central Excise/ Additional Commissioner/ Joint Commissioner are examined by this Section.  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.

                     j.      Statistics Section:  This section consists of a Superintendent, assisted by 2 Inspectors The entire vital statistics of the Commissionerate is gathered and presented. Details for all questions raised in Parliament on Central Excise Duty are gathered and transmitted as reply.  The revenue trend is monitored.  The pending position of various aspects of work like, adjudication, refunds, assessments are monitored.  Periodical reports including the most important Monthly Technical Report(MTR) is prepared

                      k.      Review and Tribunal Section:  This section consists of 3 Superintendents assisted by 3 Inspectors in the matters relating to the Review of the Orders passed by the adjudicating authorities and filing of appeals in various Appellate forums like Commissioner Appeals, Tribunals and Government of India. Proposals are sent to the Central Board of Excise and Customs, New Delhi, in respect of appeals to be filed before the Supreme Court.

                     l. Legal & Prosecution Section:  This section consists of  3 superintendents assisted by  3 Inspectors.  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.  Launching of prosecution in cases where huge tax amount was evaded is also dealt by this section. 

                      m. Customs Technical and Brand Rate Unit:  

                      n. Refund Section  :  This section comprises of  a Superintendent, assisted by 2 inspectors. All refund/rebate claim are being processed in this section and refund of any duty of Excise or rebate of duty paid on goods exported out of India or on materials used in the manufacture of goods exported, would be made in accordance with Sec.11B of the Central Excise Act, 1944.  

                      o.Audit Section:  The Audit section is headed by an Assistant Commissioner assisted by  Superintendents and Inspectors.   

                     p.  Export Claims Cell 

                     q.Adjudication Section : After due processing of the draft show cause notices, this section gets the same issued by the appropriate authorities.   The notices are followed up for receiving replies from the parties concerned and fixing personal hearing.  As soon as the case is heard, orders are prepared and communicated to the party with copies to concerned authorities. Cases, which cannot be adjudicated in the normal course due to court stay etc., are transferred to Call Book and these cases are taken up for adjudication after vacation of stay etc.  

The  Principal Commissioner and  Additional Commissioner  are vested with the Powers of Adjudication. They act as quasi -judicial authorities and pass adjudication orders.

4.     Director (Cost) :   An Officer in the rank of   Director is deployed in this Commissionerate, designated as Director (Cost). This officer deals with all work relating to cases of costing data referred by ChennaI-I Commissionerate .

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