| Date: |
03-10-1997
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| Notification No: |
Central Excise Circular No 337/1997
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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: |
Department appeal against Commissioner (A) order remanding the case for de novo adjudication
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Department appeal against Commissioner (A) order remanding the case for
de novo adjudication
Circular
No. 337
dated 3rd October 1997
An
instance has come to notice of the Board where a jurisdictional Commissioner had
filled an appeal in CEGAT against the Commissioner (A)�s order remanding
the case to Assistant Commissioner to determine whether various goods were
eligible for Modvat credit as per definition of the capital goods. As the
Commissioner (Appeal)'s order was of the nature of simple remand there was no
need of filing appeal against this order. An appeal against the remand order
could be justified only if there ware directions which were not legally proper
and correct.
2.
This matter come up for discussion before the Committee on Disputes for
getting clearance to pursue the Department's appeal in CEGAT. Undoubtedly, there
was embarrassing situation in defending such litigation initiated by the
Department against an order of simple remand.
3.
The Board desires that the jurisdictional Commissioners should take due
and proper care in filing appeal, against the Commissioner (A)'s orders to
ensure that the unwarranted, unmerited and frivolous litigation is avoided. As
far as possible, prior clearance of the Chief Commissioner may also be obtained
for filing of appeal against Commissioner (A)'s order.
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