CBIC Reallocates Post-GST Legacy Excise and Service Tax Appeals to Designated Authorities

The Central Board of Indirect Taxes and Customs has issued an order reallocating all pending legacy appeals under the Central Excise Act, 1944 and the Finance Act, 1994 that were filed on or after 1 July 2017, i.e., after the introduction of GST.

Acting under residual powers preserved through Section 174 of the CGST Act, the Board has formally mapped these pre-GST appeals to designated Central Excise officers for adjudication. The move ensures continuity and legal finality for legacy disputes that continue to subsist despite the transition to GST.

By assigning each appeal to a specific Commissioner (Audit or Appeals), the Board has removed procedural ambiguity and enabled a structured disposal mechanism for cases relating to excise duty and service tax, regimes that no longer operate but whose liabilities survive. The order reinforces that pre-GST rights, obligations, and proceedings remain valid and must be concluded by the competent authority, and taxpayers with pending appeals should expect adjudication by the officers newly vested with jurisdiction.