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TMI BlogProposed for inclusion in Audit Report of the CAG of India (Indirect Taxes) for the year 2001-2002 – Handling of appeal cases in Central Excise DepartmentX X X X Extracts X X X X X X X X Extracts X X X X ..... he Board pertaining to proper filing and monitoring of appeals, procedure regarding the same, and following judicial discipline above all in matters pertaining to law. Particular attention is invited to the following circulars/instructions issued by the Board for strict compliance by the field formations: i. Circular No. 187/21/96-CX, dated 22.03.96 ii. Circular No. 337/53/97-CX, dated 03.10.97 iii. Circular No. 401/34/98-CX, dated 09.06.98 iv. Circular No. 413/46/98-CX, dated 06.08.98 v. Circular No. 453/19/99-CX, dated 09.04.99 vi. Circular No. 560/56/2000-CX, dated 30.11.00 vii. Circular No. 596/33/01-CX, dated 05.11.01 viii. Circular No.612/3/2002-CX, dated 17.01.02 ix. Instructions dated 22.01.03 issued vide F. NO. 390/R/14/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iny and many times even apparently strong cases in favour of Revenue on merits are lost on technical grounds such as non filing of requisite number of appeals; or even on preliminary consideration as such appeals are not being properly authorized or worded as required in law. Appeals in such cases are dismissed in limine on the grounds of non-application of mind. 4. Apart from this, many times the appeals filed by the department are not complete in themselves with all enclosures as may be required to dwell into the matter. The CDR has intimated that more often than not the departmental appeal only encloses a copy of the order under challenge apart from the authorization issued by the Commissioner/Board, in utter disregard of appeal procedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents are being filed thereby nullifying the opportunity given to the Department to seek favourable orders on issues conceded (wrongly) by the lower authority. 7. Further, in respect of cases where directions are issued by the Chief Commissioners to Commissioners to file appeals, the appeal authorization as well as the relevant review filed in such cases normally does not indicate the application of mind by the competent statutory authority i.e. Commissioner, Central Excise Customs as it is stated by the Commissioner in the grounds of appeal that the appeal is filed on Chief Commissioner's directions. This is to be avoided. 8. It has further come to the notice of the Board that orders remanded by the Tribunal to the field formations/Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f appeals pending before the Appellate Authorities. The appeals filed by the Department should be proper and complete in all respect adhering to the legal provisions in toto. Control Registers in respect of orders in original passed by various Adjudicating Authorities viz AC/DC, Joint/Additional Commissioner and Commissioners and appeals filed before all Appellate Authorities should invariably be maintained by the Commissioners for proper monitoring of the review of all orders. Further, Commissioners may ensure that a senior officer is deputed to monitor the cases of their respective Commissionerates by checking of the Supreme Court / High Court site (www.courtnic.nic.in). Close monitoring of judgments and daily orders (proceedings and inst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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