While sending proposals for filing a civil appeal to the Supreme Court, Commissioners must ascertain whether the relied upon cases referred to in the CEGAT Order were accepted or appealed against - Central Excise - 425/58/98

Circular No. 425/58/98-CX dated 7/10/1998 Subject: Proper scrutiny of Tribunal Orders 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(H5)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 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 Orders against which a civil appeal has been filed. F.No.387/62/98-JC(Pt)