Regarding filing of Civil Appeals against CEGAT Orders involving rate of
duty and valuation review scrutiny in CBEC - instructions
Circular
No. 332 dated 9th September 1997
Kind
attention in invited to Board's instructions as contained in Circular No.
313/29/97-CX (F.No. 390/107/97-JC) dated 6th May, 1997 on the above subject.
2.
It is observed that Commissioners are not yet sending the proposals for
filing of Civil Appeals within 10 days the receipt of the certified copy of the
CEGAT order in their offices. In some of the cases the proposals have been
received after considerable delay, making them as goods as in fructuous. The
Board has viewed the delay in such cases with concern and has asked the
concerned Chief Commissioners to fix responsibility for the delay for
appropriate action against the concerned officers.
3.
The Law Ministry in its letter no. 34 (6)-97-IWSU dated 12.5.97 has also
emphasised the need for taking adequate measures in order that the SLPs/ appeals
are filed before the Hon'ble Court well within the prescribed time limit. A copy
of this reference is enclosed for ready reference.
4.
Further, Additional Solicitor General has recently emphasised that
considering the time required by the CAS and Law Officers in drafting and
finalising the Civil Appeals, the Board should normally send its proposals for
Civil appeals within 20 days of the receipt of the certified copy of the CEGAT
Order in the Commissionerate.
5.
The Board, therefore, again emphasised the need for ensuring receipt of
the proposals for civil Appeals from the concerned Commissioners within 10 days
from the date of receipt of the certified copies of the CEGAT Order in a
Commissionerate. The exercise for examining the CEGAT order in the
Commissioner's Office can be undertaken even before the receipt of the certified
copy of the CEGAT Order.
6.
Further, it has been observed that there in considerable time taken in
obtaining RMS and Paper Books in those cases where Board agrees with the
proposal of a commissioner to file a CA in SC. In those cases where CEGAT judgement
is by Regional Benches, getting RMS and Paper Books from Mumbai, Calcutta and
Madras takes very substantial time and so is the case in regard to Special Bench
at Delhi. With a view to streamline the procedure in this regard and to avoid
delays, the Board, therefore, has decided that the following procedure should be
observed scrupulously:
(a)
In respect of CEGAT orders pertaining to Regional Benches, the
Commissioner concerned should collect the RMS/ Paper Books and send the same to
Board's office alongwith the recommendation for filing an appeal. In other
words, on proposal for filing CA should be sent now without the relevant RMS/
Paper Book;
(b)
In respect of CEGAT Orders pertaining to Special Benches at New Delhi,
the Commissioner concerned should send the proposal to Board and simultaneously
take up the matter with CDR, New Delhi to furnish RMS Paper Book in such case
directly to Board under intimation to him.
(c)
The CDR/JCDR at New Delhi must ensure immediate submission of RMS/ Paper
Book in all such cases by special messengers within 24 hours of the receipt of
reference from the Commissions.
7.
The above instructions come into force with immediate effect. All CEGAT
Orders now received in the Commissioner's office should be processed and
proposal for Civil Appeal normally be submitted accordingly to the Board.
Nos.
34 (6) -97- IWSU
Government
of India
Ministry
of Law & Justice
Department
of Legal Affairs & Legislative Department Internal Work Study Unit Shastri
Bhawan;
New
Delhi, 12th May 1997
Office
Memorandum
Refusal
of condonation of delay in filing of SLP's/ Appeals
The
undersigned is directed to refer to the l.d Additional Solicitor General (ASC)'s
D.O. Letter of 27th March, 1997 addressed to the Additional Secretary,
Department of Legal Affairs and state that almost all the Hon'ble Judges of the
Supreme Court are taking a very strict view in the matter of condonation of
delay in filing of SLP's/ Appeals.
Recently
there have been instances where the Hon'ble judges have dismissed the matters on
the grounds of delay, irrespective of the consideration of the petitioner being
the Govt. or a private party. There have also been instances of refusal by the
Hon'ble Court to condone the delay in filing of SLP's/ Appeals.
The
Hon'ble judges have even remarked in some matters that they would consider an
application for condonation of delay, if the Govt. has initiated action to
identify the Officers responsible for the delay and if Departmental action has
been initiated against such officials.
The
reason behind this observation is that the interest of Govt. of India should not
be allowed to suffer on account of negligence or malafide inaction of the
officials concerned. A mere application for condonation of delay making a
statement that the files have to move from table to table and consequently delay
occurred and listing a few dates in not being accepted by the Hon'ble Court.
In
view of this line of thinking of the Hon'ble Court, and the specific
observations of the Hon'ble judges in some matters, filling of SLP's/ Appeals
after the prescribed time limit will be very risky and the chances of the
officials responsible for delay being made to answer and bear the consequences
will be great.
All
the Ministries and Department of Govt. of India particularly the Ministry of
Finance are as such requested to take adequate measures in order that the SLP's/
Appeals are filed before the Hon'ble Court well with-in the prescribed time
limit.
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