Requirement of filing cross objection in CEGAT and of sending comments to the DR by the concerned Commissioners in cases involving law points or revenue of more than Rs.20 lakhs.

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..... erned 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 field Commissioners both in Customs as well as in Central Excise, in spite of Board's Circular No. 453/19/99-CX, dated 9.4.1999 issued vide F.No.390/48/90-JC are neither filing Cross Objections under Section 35B(4) of the Central Excise Act or Section .....

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..... n 129A(4) of Customs Act, or (ii) send their comments along with copies of the relevant documents to the concerned CDR/JCDR/SDR as the case may be within the said 45 days, so that the Departmental Representatives can effectively represent department's side before CEGAT. 3. Board had further desired that if the CDR/JCDR/SDR desires comments on the memorandum of appeal or clarification on specifi .....

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..... tions/comments shall be filed within prescribed time limit. It may be kept in mind that where the order under challenge is passed by the Commissioner as an Adjudicating Authority, authorization for filing cross objection is to be given by Board, and therefore, the Zonal Chief Commissioner has to send draft Review Order along with the case records and the Memo of appeal filed by the assessee within .....

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