Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise & Customs
Circular No. 885/05/ 2009-CX
Dt 30.4.2009
Subject: Monitoring of pendency of appeals – instructions regarding.
In supersession of the
Circular No. 291/7/97-CX dated 20.1.1997 and considering
the present pendency of disposal of appeals by Commissioner (Appeals), the norms
of disposal of appeals by Commissioner (Appeals) has been reworked out.
- The norms of disposal of appeals by Commissioners (Appeals) with effect from
1.4.2009 are as follows :
(i) The Commissioner ( Appeals ) should decide 70 cases per month . However ,
where the number of appeals pending is less , the disposal of appeals should not
be less than 60% of the combined total of the opening balance and the monthly
receipt. Efforts shall be made to attain the desired objective i.e the closing
balance be always less than the opening balance of the month;
(ii) It shall be ensured that no case remains pending for more than six months;
(iii) While taking up the appeals , preference be given to disposal of older
cases .
- The format of the report relating to monitoring of pendency of appeals is
partially revised as follows:-
Report for the quarter ending…..
| SI.No |
Zone |
Name
of the
Chief
Commissioner |
Name of
Commissioner
(Appeals)/
Post/whether
Regular/addl |
Opening
Balance |
Cases
received |
Cases
Decided |
Closing
balance |
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
|
Age-wise pendency of appeals |
| 0-3 months |
3-6 months |
More than six months |
Reasons for pendency of more than six months |
| (9a) |
(9b) |
(9c) |
(9d) |
The Chief Commissioners should send the above quarterly report by 10th of the
month following the quarter along with a complete analysis of the performance of
each Commissioner ( Appeals) , vis a vis the norms stipulated as above .
- In respect of such adjudicating officers whose orders are found by
Commissioner(Appeals) to be of non-speaking nature or suffer generally from
non-application of mind or patently wrong interpretation of law or tariff or
where adjudication orders are contrary to Board’s instructions squarely dealing
with the issue or where there is non-observance of principle of natural justice,
Commissioners(Appeals) should send a separate note/report to the Chief
Commissioner, with a copy to the concerned Commissioner pointing out the
deficiencies citing the specific defective orders so that appropriate remedial
measures can be taken in time. This would help in streamlining the system of
adjudication and appeals at the first stage itself so that infructuous
litigation and appellate work can be avoided .
- Hindi version will follow.
- Receipt of this Circular may kindly be acknowledged.
Yours faithfully
Sd.
( M.D. Singh )
Commissioner (Legal)
(F.No.275/121/2008-CX.8A)