Valsad Commissionerate was formed by re-organizing Central Excise, Daman and erstwhile Vapi Commissionerate with effect from 15th October, 2014 vide Trade Notice No. 09/2014 dated 9th October, 2014 issued by the Chief Commissioner of Central Excise, Customs & Service Tax Division Vadodara zone. At present, there are four Central Excise Divisions and one Service Tax Division in this Commissionerate
Each Commissionerate of Central Excise & Service Tax is headed by a Commissioner who is responsible for collection of Central Excise duty and Service Tax in his jurisdiction levied under Central Excise and Service Tax laws. A Commissionerate is functioning under the administrative control of the Commissioner who deploys the personnel and material resources of the Commissionerate to accomplish the assigned goals. He is the quasi-judicial authority for deciding the revenue cases of his competency . At the headquarters, he is assisted by the Additional Commissioners/Joint Commissioners who have been assigned responsibilities of various branches viz. P &V, Preventive, Statistics Adjudication, Technical , Legal & Review etc. The Additional Commissioners are assisted by Deputy Commissioners/Assistant Commissioners. A Deputy Commissioner/Assistant Commissioner is in-charge of a Section, which is assigned more specific responsibilities. The Deputy Commissioners/Assistant Commissioners are assisted by Superintendents, Inspectors, Senior Tax Assistants, Tax Assistants etc.
The jurisdiction of the Commissionerate has been divided into Divisions. The area of a Division depends upon the density of the industry and services, complexities of the commodities being dealt by the Division and quantum of revenue receipts. Each Division is headed by a Deputy Commissioner/Assistant Commissioner and assisted by Superintendents and Inspectors besides the ministerial staff. The Divisional AC/DC is responsible for proper compliance of Central Excise and Service Tax laws and procedures within his jurisdiction. He is also responsible for adjudication of cases falling within his competence.
The jurisdictional area of a Division is again divided into Ranges. The jurisdiction of a Range is also governed by various factors, which govern the area of jurisdiction of a Division. Each Range is headed by a Superintendent designated as 'Range Officer' and Inspectors working under him. Each Inspector is in-charge of certain number of assessees which varies from Range to Range. The jurisdiction of an Inspector is called 'Sector'.
The 'Range Office' is the first office of contact between trade and the Department. The assessees are registered with Range office. The assessment of the duty/Tax is done by a assessee himself and he pays duty either through the 'Account Current' maintained by him or through credit of duty available with him in the CENVAT account. The scrutiny of the assessment is done by the Range officers on the basis of prescribed returns filed by the assessee. If there is any short payment or non-payment of duty by the assessee, a Show Cause Notice is issued to the assesses for recovery of the same. The Range officials also check the consignments for export and issue Examination Report for the quantity and quality of the goods to be exported.
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