Situations under which a Civil appeal is to be filed against CEGAT orders - Proper Preparation of Format - Detail reasons for delaying to be sent

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..... T orders by the Commissioners - Instructions Please refer to the various instructions issued by the Board from time to time particularly Circular No. 313/29/97-CX, dated 6-5-1997, Circular No. 319/35/97-CX, dated 27-6-1997 [See 1997 (93) E.L.T. T31] and Circular No. 476/42/99-CX, dated 3-8-1999 [See 1999 (112) E.L.T. T7]. 2. It has been laid down in the above circulars that only those cases, .....

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..... rated that if after scrutinizing of a CEGAT order Commissioners feel that the same is legal and proper, it need not be referred to the Board except for the cases of Larger Bench adverse orders - as instructed under the aforesaid circulars. In case of any doubts about acceptability of any adverse order of single/two - member Bench, Commissioners can refer the matter to their Chief Commissioner, who .....

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..... o ensure that all proposals emanating from your jurisdiction are carefully scrutinized before sending same to the Board and it should be specifically checked that the proposal is complete in all respects and is accompanied by attested legible copies of the relevant order-in-appeal, order-in-original, S.C.N., relied upon judgment and other relevant documents. In cases where submission of proposal g .....

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