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ABOUT US

Hyderabad I, is one of the four Central Excise Commissionerates of Customs, Central Excise & Service Tax, Hyderabad Zone. This Commissionerate is entrusted with the task of collection of Central Excise duties, which are payable on all the goods (excluding goods manufactured in Special Economic Zones) which are produced or manufactured in India at rates specified in the Central Excise Tariff Act 1985, in the notified jurisdiction.   Further, this Commissionerate is also collecting Service Tax under the Finance Act, 1994 in respect of the notified services provided within the jurisdiction of this Commissionerate.

2.         Hyderabad-I Commissionerate jurisdiction is divided into six divisions::

 

Pashamylaram Division

Patancheru Division

Jinnaram Division

Sadashivpet Division

Ramachandrapuram Division

Nizamabad Division

3.         The Commissionerate is headed by  the Commissioner, who is the Administrative and Executive head. He is assisted by Additional Commissioners/Joint Commissioners, who are assigned specific areas of responsibilities. The hierarchy, thereafter contains, Deputy Commissioners/Assistant Commissioner, Superintendents, Administrative Officers, Inspectors, Deputy Office Superintendents, Tax Assistants, UDCs, LDCs, Head Hawaldars, Hawaldars, Sepoys etc.

4.         The Divisions are further sub-divided into Ranges.  Each Division is headed a Deputy / Assistant Commissioner and Range is headed by a Superintendent.  The Divisional Deputy/Assistant Commissioner issues the registrations to the assessees and also receives the declarations and processes the permissions sought by the assessees.   In the case of Service Tax, the Registration is granted by the  Superintendent.    

5.         In resolving the tax disputes/compliance of enactments/rules, principles of natural justice are followed by affording opportunity to the assessees in the form show cause notice, personal hearing etc. Show Cause Notices involving duty upto Rs. 5 lakhs will be issued by Assistant Commissioner / Deputy Commissioner. Show Cause Notices involving duty upto Rs.50 lakhs and exceeding the duty of Rs. 5 lakhs will be issued by the Additional Commissioner/Joint Commissioner. Commissioner can issue Show Cause Notice without any monetary limit. The above notices are decided by the respective officers of the same rank.

6.         After adjudication of the cases, appellate channels are available, if the assessee is aggrieved by the said orders.  In case of orders passed by any officer below the rank of Commissioner, an appeal can be filed with the Commissioner (Appeals).   In the cases of orders passed by either Commissioner or Commissioner (Appeals), an appeal can be preferred before Hon’ble Customs, Central Excise, Service Tax Tribunal (CESTAT).  Subsequent appeals can be made before Hon’ble High Court and Supreme Court also.

7.         Anti-Evasion/Preventives are responsible for collection of intelligence about evasion of duties/taxes and taking effective steps to thwart any attempt at that. Audit wing conducts selective verification of records of the units at a prescribed frequency.   In respect of the points observed during Audit, the assessee will be given an opportunity to justify his stand.  If still the same is not found to be within the frame work of law, then audit objections are raised.

8.         From the above, it can be seen that checks and balances are created to effect the tax collection efficiently without creating difficulty to the assessees.