Circular No. 402/35/98-CX dated 9/6/1998
Sub:- Filing of Civil Appeals against CEGAT Orders involving rate of duty
and valuation Review/Scrutiny by the Board-Instructions
Kind attention is invited to Board"s instructions as contained in Circular No.
313/29/97-CX (F.No. 390/107/97-JC) dated 6.5.97 and as reiterated in Circular No.
332/48/97-CX dated 9.9.97 on the above subject.
2. Of late, it has come to the notice of the Board that some of the proposals for
filing civil appeals against Tribunal Orders received from the Commissioners do not
contain legible copies of (i) Show-Cause Notices; (ii) Orders in Original (iii) Orders
in Appeal; (iv) Board"s instructions referred to and (v) copies of relied upon
judgements referred to in the CEGAT Orders. Sometimes, not only the aforesaid
documents are illegible, but also last few lines of the same are missing. Not only it
seriously affects proper examination/scrutiny of the proposals but filing of appeal,
if decided, gets sometimes badly delayed as considerable time has to be spent in
obtaining the legible copies of the documents. (For filing civil appeals in the
Supreme Court even slightly illegible copies of the documents/handwritten documents
are not acceptable to the Advocates in Supreme Court).
3. You are aware of the very strict view which Apex Court has taken in the past where
Appeals were not filed in time and Department"s requests for condonation of delay have
not be entertained. You are, therefore, advised to impress upon the Commissioners and
his senior officials processing proposals for filing civil appeals to not only submit
their proposals to reacb the Board well within 2 weeks of the receipt of the order,
but they should also ensure that clearly legible copies of all the relevant documents
are sent to the Board while forwarding their proposals. Any delays ommissions in this
regard on their part is likely to be viewed seriously and responsibility will be fixed
if this leads to filing of appeal beyond the stipulated period of sixty days.
Sd/-
(A.K.Roy)
Deputy Secretary of the Govt. of India
F.No.390/107/97-JC
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