(This Circular has been supersessed vide CIR NO. 885/05/2009-CX, DT. 30/04/2009)
Circular No.291/7/97-CX Dated 20/1/97
Sub: Pendency of appeals-instructions regarding.
I am directed to invite your attention to the instructions issued vide telex of even number dated 15.1.1997 regarding the subject matter.
2. Considering the present pendency and disposal of appeals by Com (A), the CBEC has decided that:
(a) Norms of disposal of appeals by Com (A) in valuation/classification/modvat type of cases be taken to have been increased to 70 cases from the present50-55 cases.
(b) Norms of disposal in mixed types of cases be taken to have have been increased to l00 from the present 70 cases.
(c) Normally, the percentage of remand cases should not exceed 10%, and if does, special reports to the Chief Commissioners should be sent explaining the reasons.
d) In respect, of such adjudicating Officers whose orders are-found by Commissioners (A) to suffer generally from non-application of mind or suffer from non-speaking nature or suffer from patently wrong interpretation of law or
tariff or
where adjudication orders are contrary to Board"s instructions squarely dealing with the issue or where their orders often suffer
non-observance of principle of natural justice, Commissioners (A) should sent a separate note/report to the Chief Commissioner, with a copy to the concerned Commissioner pointing out the deficiencies citing the specific defective orders so that appropriate
remedial measures can be
taken in time. This would prevent clogging of appellate system through increase in appeals. What
is needed is a thorough cleansing up of the system of the adjudication and appeals at the first stage itself so that infructuous litigation and
appellate work can be avoided:
3. The above instructions should be followed scrupulously by all Commissioners
(A).
Sd/-
(M.K.Gupta)
Director (Review)
F.No. 390/3/96JC(BMB)
(Please refer
CIR NO. 885/05/2009-CX, DT. 30/04/2009 for Monitoring of pendency of appeals-instructions regarding (w.e.f. 01/04/2009))
Presented by eximkey.com