| Date: |
07-10-1998
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| Notification No: |
Central Excise Circular No 425/1998
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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 proper scrutiny of Tribunal Orders
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Regarding proper scrutiny of Tribunal Orders
Circular
No. 425
dated 7th October 1998
Kind
attention is drawn to CEGAT order No. A-4 dated 6.01.1998 in case of M/s Flexo
Foam Industries Vs. CCE, Bolpur. The CEGAT has allowed the benefit to the
appellants relying on its earlier order in case of CCE, Meerut Vs M/s Maruti
Foam Ltd. reported in 1996 (85) ELT 157 (Tribunal).
2.
The Commissioner of Central Excise, Bolpur accepted the CEGAT Order No.
A-4 dated 6.01.98 on 19.03.1998 without ascertaining whether the relied upon
case of M/s Maruti Foam (Supra) was appealed or accepted by the Board.
3.
As the case of M/s Maruti Foam Ltd. was appealed against by the Board
vide F.No. 385/891/95-JC, the Board has decided to file an appeal in the instant
case as well.
4.
You are, therefore, requested to ascertain whether the relied upon cases
referred to in the CEGAT Order were accepted or appealed against, while sending
proposals for filling a civil appeal to the Hon'ble Supreme Court under Section
35L (b) of the Central Excise Act and Section 130 E of the Customs Act. In this
regard, the Judicial Cell issues a monthly statement to all Commissioners
informing the CEGAT Order against which a civil appeal has been filed.
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