The settlement applications made by the applicants falling within the jurisdiction of the Commissioner with headquarter located in the States specified in column (3), shall be processed and disposed of by the Benches specified in column 2 of the table given below:
| Sl. No. | Name of the Bench | States |
|---|---|---|
| 1. | Principal Bench at Delhi | All States and Union Territories other than those mentioned against Sl. No. 2, 3 & 4 below |
| 2. | Additional Bench at Mumbai | Goa, Gujarat, Maharashtra, and the Union Territories of Daman, Diu and Dadar & Nager Haveli |
| 3. | Additional Bench at Kolkata | Assam, Arunachal Pradesh, Bihar, Jharkhand, Manipur, Meghalaya, Mizoram, Nagaland, Orissa, Sikkim, Tripura, West Bengal and the Union Territory of Andaman & Nicobar Islands |
| 4. | Additional Bench at Chennai | Andhra Pradesh, Karnataka, Kerala, Tamilnadu and the Union Territories of Pondicherry and Lakshadweep |
Explanation: Ordinary jurisdiction of a Bench will be determined not by the place of business or residence of the applicant but by the location of the headquarters of the Commissioner of Central Excise, the Commissioner of Service Tax or the Commissioner of Customs having jurisdiction over such applicant.