Instructions regarding pendency of appeals
Circular
No. 291
dated 20th January 1997
I
am directed to invite your attention to the instructions issued vide telex of
even number dated 15.1.1997 regarding the subject matter.
2.
Considering the present pendency and disposal of appeals by Com (A), the
CBEC has 50-55 cases.
(a)
Norms of disposal of appeals by Com (A) in valuation/ classification/
Modvat type of cases be taken to have been increased to 70 cases from the
present 50-55 cases.
(b)
Norms of disposal in mixed types of cases be taken to have been increased
to 100 from the present 70 cases.
(c)
Normally, the percentage of remand cases should not exceed 10%, and if
does, special reports to the Chief Commissioners should be sent explaining the
reasons.
(d)
In respect of such adjudicating officers whose orders are found by
Commissioners (A) to suffer generally from non-application of mind or suffer
from non-speaking nature or suffer from patently wrong interpretation of law or
tariff or where adjudication orders are contrary to Board's instructions
squarely dealing with the issue or where their orders often suffer
non-observance of principle of natural justice, Commissioners (A) should sent a
separate note/ report to the Chief Commissioner, with a copy to the concerned
Commissioner pointing out the deficiencies can be taken in time. This would
prevent clogging of appellate system through increase in appeals. What is needed
is a thorough cleansing up of the system of the adjudication and appeals at the
first stage itself so that in fructuous litigation and appellate work can be
avoided.
3.
The above instructions should be followed scrupulously by all
Commissioners (A).
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