Circular No. 413/46/98-CX dated 6/8/1998
Appeals in CEGAT - Proper authorisation
It has recently come to Board"s notice that in a number of cases. CEGAT has dismissed
the Department"s appeals on the Technical ground that these did not have proper
authorisation by the concerned Commissioners, even though the merits of the cases were
prima facie in favour of the Department. But for the aforesaid deficiency in
authorisation required to be issued by the concerned Commissioners, the chances of
success of Revenue appeals were quite high.
The above position is quite disturbing. It is apparent that there is no adequate care
or precaution being taken while issuing the authorisation by the Commissioners. To
ensure the proprieties of authorisation it needs no emphasis that the issue of a
proper authorisation by the Commissioners is important prerequisite step without which
the appeals would not be considered at all for their merit.
The Board, therefore, directs that all Commissioners should carefully examine
themselves the authorisation letters issued by them and it should be ensured by them
that in all such cases, the authorisation issued is correct and proper in all
respects. In future there should be no occasion where a revenue appeal may get
dismissed for want of proper authorisation by the Commissioner. Serious view will be
taken, if any lapses of the nature mentioned above are noticed in future which puts
revenue interests in jeopardy.
In this connection your attention is also drawn to Hon"ble Supreme Court decision in
C.A.No.4255 of 1997 - in the matter of CCE. Vadodara v. Rohit Pulp Paper Mills
reported in 1998 (27) RLT 201 (SC) wherein it has been held that formation of opinion
that order is not proper or legal is a pre-requisite for issue of
authorisation/direction and without authorisation/direction it is neither legal nor
proper.
This Board desires that these instructions should be noted for strict compliance by
all Commissioners.
Sd/-
(A.K.Roy)
Deputy Secretary (Review)
F.No.390/120/98-JC
Note:- see
1. CIR NO.710/26/2003-CX, DT.23/04/2003)
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