Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi, the Date: 29th March, 2016



1. All the Principal Chief Commissioners/Chief Commissioners of Customs, Central Excise and Service Tax.

2. The Director General, Revenue Inteligence/CEI.

3. The Chief Commissioner(AR), CESTAT, R.K.Puram, New Delhi/Jt. Secretary (JC), CBEC/Commissioner, DLA, CBEC, New Delhi.

4. <webmaster.cbec@icegate.gov.in> Webmaster, CBEC.


Subject: Strict adherence to prescribed time limit in filing of SLPs before Hon’ble Supreme Court- reg.

I am directed to invite attention to Board’s Circular No.935/25/2010-CX.dated 21.09.2010 issued from F.No.390/Misc./100/2009-JC, wherein various measures to streamline the processing of departmental litigation before the Courts and Tribunal have been given. The Annexure-I to the said Circular dated 21.09.2010 provides the detail procedure and time frame for filing Appeals including Special Leave Petition (SLP) before the Supreme Court.

2. It has, however, been noticed that in many cases the proposals for filing SLP are being sent to the Board much after the time limit of 15 days available with the Commissionerate is over. In fact in some cases such proposals have been received in the Board after the time limit of 90 days is over. Such delays result in the dismissal of SLPs on the grounds of delay.

3. The delay in sending the SLP proposal for tiling SLP has been viewed seriously and it is reiterated that responsible should be fixed for such delay in all cases. The field formations are, therefore, directed to scrupulously follow the above referred circular dated 21.9.2010. Any deviation will be viewed seriously.

Yours faithfully

(Charul Baranwal)

Commissioner (Legal)


More Under Service Tax

Leave a Comment

Your email address will not be published. Required fields are marked *