Date: |
09-06-1998
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Notification No: |
Central Excise Circular No 402/1998
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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 filing of Civil Appeals against CEGAT Orders involving rate of duty and valuation- Review/ Scrutiny by the Board - Instruction
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Regarding filing of Civil Appeals against CEGAT Orders involving rate of
duty and valuation- Review/ Scrutiny by the Board - Instruction
Circular
No. 402 dated 9th June 1998
Kind
attention is invited to Board's instructions as contained in Circular No.
313/29/97-CX (F.No. 390/107/97-JC) dated 6.5.97 and as reiterated in Circular
No. 332/48/97-CX dated 9.9.97 on the above subject.
2.
Of late, it has come to the notice of the Board that some of the
proposals for filing civil appeals against Tribunal Orders received from the
Commissioners do not contain legible copies of (i) Show-Cause Notices; (ii)
Orders in Original (iii) Orders in Appeal; (iv) Board's instructions referred to
and (v) copies of relied upon judgements referred to in the CEGAT Orders.
Sometimes, not only the aforesaid documents are illegible, but also last few
lines of the same are missing. Not only it seriously affects proper examination/
scrutiny of the proposals but filing of appeal, if decided, gets sometimes badly
delayed, as considerable time has to be spent in obtaining the legible copies of
the documents. (For filing civil appeals in the Supreme Court even slightly
illegible copies of the documents/ handwritten documents are not acceptable to
the Advocates in Supreme Court).
3.
You are aware of the very strict view which Apex Court has taken in the
past where appeals were not filed in time and Department's requests for
condonation of delay have not be entertained. You are, therefore, advised to
impress upon the Commissioner and his senior officials processing proposals for
filing civil appeals to not only submit their proposals to reach the Board well
within 2 weeks of the receipt of the order, but they should also ensure that
clearly legible copies of the relevant documents are sent to the Board while
forwarding their proposals. Any delays/ commissions in this regard on their part
is likely to be viewed seriously and responsibility will be fixed if this leads
to filing of appeal beyond the stipulated period of sixty days.
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