SERVICE TAX

Chief Commissioner, Central Excise (Delhi Zone) exercises supervision and control on all the technical and administrative work over all the six Commissionerates in the Zone. He monitors the revenue collection by each Commissionerate in the Zone. He monitors the proper implementation of Board’s instructions/guidelines issued from time to time on technical and administrative matters. Demand cum Show Cause Notices involving duty evasion of Rs. 1 crore and above are required to be approved by him before issue. He also reviews the Order-in-Original/Appeal passed by the respective Commissioners in the Zone. He accords administrative approval for launching prosecution against evaders of Central Excise duty. He also accords permission to conduct special audit of units which are suspected of misusing Modvat/CENVAT credit, under section 14A of Central Excise Act,1944. He keeps a close watch over the functioning of Commissionerate, its Divisions and Ranges also.