Circular No.405/38/98-CX It has come to the notice of the Board that Commissioner forward in certain cases proposals for review of the Supreme Court decisions which are adverse to revenue. These proposals in most cases do not give any detailed reasons with facts and earlier case laws on the issues which may justify the Hon”ble Court being approached for a review/ reconsideration of their order. Copies of the relevant documents on records, various judgements, copies of authoritative opinion of experts/ trade organisations/ bodies or extracts from authentic technical books etc
