Circular No.186/20/96-CX dated 21/3/96

Subject: Delay in receipt of parawise comments in respect of adverse orders passed by Tribunal for filing appeals.

Parawise comments on the CEGAT Orders (adverse to the interest of revenue) are required to the sent within 7 days of receipt of the CEGAT order in the . However, it is being observed that parawise comments are often being sent to the Board after the expiry of the appeal period and are not in the prescribed format. Consequently a large number of appeals are being filed/application of condonation of delay.

I am directed to say that the Board has taken an adverse view of the delay on the part of Commissioner in the matter. The existing Board"s instructions issued vide F.No.384 /2934 /87-AO dt-22.3.88 are reiterated and Commissioners should ensure that these instructions are complied with strictly in future.

Sd/-
(Meenu S. Kumar)
Under Secretary to the Govt. of India

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