Despite clear instructions from the Board in regard to the subject, a number of instances are still coming to notice where Commissioners are proposing appeals against CEGAT Orders in cases other than involving determination of any question having a relation to the rate of duty or value of goods for purposes of assessment. Such unnecessary references are causing undue delay in regard to proper course of the action under the law.

Copies of the Board's earlier instructions issued vide F.No. 390/27/83-AU dated 29.7.1988, F.No. 387/ 1008/90-JC (BMB) dated 11.2.1991 and F.No. 387/7/96-JC dated 13.5.1996 are again enclosed herewith for ready reference.

As already pointed out, appeal in such case against the CEGAT decision des not lie straightway to the Supreme Court and the matter has to be taken up before the High court either with the clearance of the CEGAT or in appeal before High Court against the CEGAT refusal for such clearance. Earlier Additional solicitor General was consulted in a similar case and his opinion dated 27.11.95 is enclosed for reference and kind information. You may also see/ pursue Supreme Court decision in the case of M/s. ITC Vs CCEX, Patna reported in 1997 (94) ELT456 (SC).

I am directed to say that expeditious action accordingly may be taken without delaying the matter in unnecessary reference to the Board.