Date: |
27-10-1997
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Notification No: |
Central Excise Circular No 347/1997
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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: |
Regarding disputes between Customs and Central Excise Department and PSUs - Permission of COD of pursuing further litigation - Endorsing of copies of O-in-O passed by Commissioners of Customs & Central Excise and orders in appeals passed by Commissioners
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Regarding disputes between Customs and Central Excise Department and PSUs
- Permission of COD of pursuing further litigation - Endorsing of copies of
O-in-O passed by Commissioners of Customs & Central Excise and orders in
appeals passed by Commissioners
Circular
No. 347
dated 27th October 1997
Please
refer to the Board's instructions issued vide D.O.E. No. 389/934- 39/91-JC dated
11.8.92 containing revised instructions on scrutiny of O-in-O, appellate orders
etc., copy of which is enclosed1 herewith for ready reference. In these
instructions, it was desired, inter alia, that copies of O-in-Original passed by
Collectors were to be reviewed by the Principal Collectors and the same were not
to be endorsed to the Board directly. Similarly O-in-A passed by the Collectors
(A) were also not required to be sent to the Board.
2.
In partial modification of the above mentioned instructions, it has now
been decided by the Board that copies of O-in-O passed by Commissioners of
Customs and/ or Central Excise as also O-in-A passed by Commissioners (A) if
involving public sector under takings, should be endorsed to the Judicial Cell
is the 'Board's office - by designation either to Commissioner (R)/DS (R) or to
SO (Judicial).
3.
Availability of such orders involving PSUs in the Judicial Cell of the
Board is considered necessary for the purposes of discussions in the meeting of
the COD in the Cabinet Secretariat. I am directed to say that in future copies
of such orders should be endorsed without fail.
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