The Board has been concerned about the delay in filing of CAs against the adverse CEGAT Orders and with the fact that the Supreme Court has not been condoning such delays and has been dismissing the Revenue appeals without going into the merits of the case. The Board has been emphasising the need for expeditious submission of C.A. proposals and recently it has issued instructions vide Circular No. 402/35/98-CX (F.No. 390/107/97-JC) dated 9th June, 1998 emphasising against the need for submission of CA proposals, complete in all respects, within 10 days of the receipt of the CEGAT Orders.

In the above matter, recently Attorney General for India has also expressed his concern over delay in a case and had written to the Hon'ble F.M. who observed that this was quite serious. The Deputy Govt. Advocate has also written to the CBEC. Copies of their communications are enclosed herewith. Secretary (Revenue) has also desired, considering the A.G.'s letter, an immediate compilation of lists of all such cases for the last two years where such defaults have occurred. Whereas the list is under preparation, it has been desired that the Commissioners may note again the imperative need for processing and submission of all CA proposals, complete in all respects, expeditiously within 10 days of the receipt of the CEGAT Orders. In case of any delay, day-to-day chart for the delay, which could not be avoided, as well as the detailed explanation for the delay and necessary action taken in the matter, must be submitted to the Board without fail.

I am directed to say that the Commissioners should personally ensure careful monitoring and timely submission of CA proposals wherever CEGAT Order is found to be not acceptable for justifiable reasons.

Receipt of this communication should be acknowledged.