Appeal against CEGAT’s orders---filing in proper forum and on proper issues

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..... Central Excise Act, which Sections clearly stipulate the types of cases where statutory appeal against the Tribunal's order lies before the Supreme Court. A question of law could be referred to the High Court in respect of issues other than those relating to the rate of duty or to the valuation of goods as these are covered under Section 35L(b) of the Act. Analogous provisions exist under Chapter .....

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..... dvertently filed, where Civil Appeal should have been proposed. Obviously by the time CEGAT / High Court decide that Reference Application is not entertainable, the civil appeal time limit is over by the huge margins and we lost the chance of contesting in Supreme Court. Recently one of the Commissionerates had sent one such case where they had application against CEGAT order on the issue of wheth .....

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..... g of Reference Application or wrong recommendation for Civil Appeals. All Commissioners are requested to carefully go through the facts of each case and legal issues on which we have difference of opinion vis-A-vis order taken by CEGAT so that errors of the type mentioned above are avoided in future. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - .....

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