|The jurisdiction of the Principal and Additional Benches is as follows:-|
Name of the Bench
|1.||Principal Bench at Delhi||All states other than those mentioned against Sl.No.2,3 and 4 below|
|2.||Additional Bench at Mumbai||Gujarat, Maharashtra, Madhya Pradesh and Goa|
|3.||Additional Bench at Calcutta||Bihar, Meghalaya, Orissa, West Bengal, Assam & Manipur|
|4.||Additional Bench at Chennai||Andhra Pradesh, Karnataka, Kerala, Tamil Nadu, Pondicherry & Lakshadweep|
The ordinary jurisdiction of a Bench will be determined not by place of business or residence of the applicant but by the location of the Headquarters of the Commissioner of Central Excise or Commissioner of Customs having jurisdiction over him.
The Principal Bench at Delhi and the Additional Benches at Mumbai and Chennai are already functional. The work relating to the Additional Bench at Calcutta is looked after by the Principal Bench at Delhi. Each Bench of the Commission is assissted by a Commissioner (Investigation).