In case of appeals filed by parties involving important law points and revenue of more than Rs.20 lakhs., Commissioners should file cross objections in CEGAT and also sent comments to departmental representatives

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..... to the CDR by the concerned Commissioners in cases involving law points or revenue of more than Rs. 20 Lakhs. It has been brought to the notice of the Board that the Commissioners of Customs and Central Excise in the field are generally neither filling Cross Objections under Section 35B (4) of the Central Excise Act or Section 129A (4) of the Customs Act against the appeals filed by the assess .....

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..... for some of the Commissionerate. However, to protect the interests of revenue, it is very necessary that a feedback on questions of facts/law raised is available at least in important cases to our CDRs/JCDRs/SDRs, for proper and effective defence. 3. After careful consideration Board has decided that the Commissioners shall, henceforth, ensure quick critical examination undertaken of Appeals file .....

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..... c issues involved in any particular cases, the same should be attended to expeditiously so that Departmental view points can be projected properly, and revenue interests duly safeguarded. All Chief Commissioners of Central Excise Customs (incharge of Commissionerates) may please ensure that these instructions are complied with scrupulously in their jurisdiction. Sd/- Deputy Secretary (Review) .....

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