| Date: |
12-03-1996
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| Notification No: |
Central Excise Circular No 186/1996
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Delay in receipt of para-wise comments in respect of adverse orders passed by tribunal for filing appeals
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Delay in receipt of para-wise comments in respect of adverse orders
passed by tribunal for filing appeals
Circular
No. 186
dated 12th March 1996
Para-wise
comments on the CEGAT Orders (adverse to the interest of revenue) are required
to be sent within 7 days of receipt of the CEGAT order in the Commissionerates.
However, it is being observed that para-wise comments are often being sent to
the Board after the expiry of the appeal period and are not in the prescribed
format. Consequently a large number of appeals are being filed/ application of
condonation of delay.
I
am directed to say that the Board has taken an adverse view of the delay on the
part of Commissioner in the matter. The existing Board's instructions issued
vide F.No. 384/2934/87-AO dt. 22.3.88 are reiterated and Commissioners should
ensure that these instructions are complied with strictly in future.
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