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Filing of appeals in the Supreme Court – instructions regarding forwarding of information on connected matters for proper defence of cases

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..... y the Department is with regard to furnishing of up to date information on the status of connected matters relied upon in the impugned order/Deptt's appeal to the Court at the time of final hearing. Recently the Learned A.G. and S.G. drew Finance Minister's attention to the fact that they had to face embarrassment in one matter, is information relating to the connected matter mentioned in the impugned order in our appeal could not be made available to the court at the time of hearing. In this case CEGAT had relied on a case without mentioning the citation and Commissioner had not forwarded copy of the relied upon order which omission remained undetected till hearing as such the advocate could not furnish either copy or status of the relied .....

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..... he appeal proposal to ascertain full information about the status of the relied upon cases. i.e. to say whether any appeal was filed against the said order/orders, what was the outcome of such appeal/appeals etc. Commissioners should ascertain this information from the Commissioners concerned and furnish the same to the Board. It has been decided that henceforth Board would also be sending a copy of the list of customs and central excise cases reflected in the Terminal List, issued by the Supreme Court Registry in July each year, to all Chief Commissioners this list reflects the position of cases that have already been admitted and are likely to be listed for hearing in the Supreme Court during the year. Chief Commissioners will coordinate .....

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..... endency as per Supreme Courts records and the figures as reported in the MTR or to Legal Cell of the Board do not tally. They therefore have to be reconciled by December 2090, latest. Board would henceforth be sending such lists twice a year to the Chief Commissioners and Commissioners concerned should ensure that their data is updated in accordance with pendency reflected in the Board's Office/S.C. Registry and discrepancies. if any, are reconciled as early as possible, if necessary by deputing officers to Delhi. They may also suggest case, which can be bunched together, or cases, which need to be, heard on priority basis in view of the importance of the matter or the revenue implications. Please acknowledge receipt of this circular. .....

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..... ails/citation of cases relied upon : by the Department while recommending filing of appeal in the present case. (i) (ii) (iii) 6. Whether the matter relied upon in favour : of the Department as mentioned at Sl No. 5 above has attained finality; and if not, whether the same has been appealed against CA/CAD No. assigned. (i) (ii) (iii) 7. The present position/status of the CA/CAD No. in : respect of the matter mentioned at Sl. No. 5 above. (i) (ii) (iii) Commissioner of Customs Central Excise - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - t .....

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