Appeal to Supreme Court — Information on connected/ relied upon cases to be annexed - Central Excise - 863/1/2008-CX

Appeal to Supreme Court — Information on connected/ relied upon cases to be annexed Circular No. 863/1/2008-CX., dated 2-1-2008 F.No. 275/116/2007-CX.8A Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Filing of appeals in the Supreme Court - Instructions regarding forwarding of information on connected matters for incorporation in the synopsis annexed to the Special Leave Petition/CA and for proper appreciation of law by the Hon'ble Supreme Court - Reg. Attention of the field formations is invited to the instructions issued by the Board from time to time regarding the modalities to be observed while forwarding the proposal for filing a Civil Appeal/Special Leave Petition in the Hon'ble Supreme Court. Vide Circular number 544/40/2000-CX, dated 6-9-2000 (copy enclosed) [Not printed - See 2000 (121) E.L.T. T3] issued from F.No. 390/186/2000-JC, it was emphasized that a separate report on connected matters should be obtained enclosed with the appeal proposals, in the proforma annexed thereto. Reference is also invited to Member (L J)'s communication F.No. 275/41/2004-CX.8A, dated 14-9-2006 reiterating the said instructions. 2. The Ld. Solicitor General in a communication dated 8th December 2007 has brought to the notice of the Board that the Civil Appeals/Special Leave Petitions filed by the Revenue are bereft of a statement about the status of relied upon matters, connected matters and other judgments referred to by the Tribunal or High Courts. It has been further stated by the Ld. Solicitor General that on 7th December 2007 in a revenue matter placed before their Lordship Mr. Justice Kapadia and Mr. Justice Reddy, the status of two earlier orders of the Tribunal relied upon by the Tribunal in a subsequent matter were not stated in the petition filed by the department. This situation had caused considerable inconvenience for proper appreciation of law and delivery of justice by their Lordships. As a result Hon'ble Justice Kapadia had passed a judicial order stating that unless the status of connected/relied upon cases/judgments referred to by the Tribunal and the High Courts is made clear in the forefront of the synopsis of the cases annexed with the Civil Appeal/Special Leave Petition the Registrar of the Hon'ble Apex Court should not number the revenue cases. 3. In view of the above judicial order, it has become of utmost necessity to ascertain and indicate the status of all matters as mentioned in para 2 above as in the absence of the same the CA/SLP is not likely to be numbered. It is, therefore, impressed upon the field formations that while forwarding their proposal for a Civil Appeal/SLP the Commissioner should ensure that the Board's instructions in the matter and orders of the Hon'ble Apex Court are scrupulously complied with. Any proposal forwarded without containing the status of the connected matter relied upon/referred to by the Tribunal and the High Courts would not be accepted in the Board and viewed strictly as it tantamounts to non-compliance of the order of the Hon'ble Apex Court. This would inturn entail consideration as a failure and dereliction of duty. 4. This issues with the approval of the Chairman (EC). 5. Hindi version follows.