Circular No. 319/35/97-Central Excise
dated 27/7/97
F.No. 390/107/97-JC
Government of India
Ministry of Finance
Department of Revenue, New Delhi
Subject : Endorsing of copies of CEGAT Order, Order-in-Original, Reference Application etc. to the Board Office
It has been observed by the Board that the Commissioners are endorsing copies of CEGAT Order, Order-in-Original, Reference Application, Application for Rectification of Mistake and copy of appeal Memo to the Board office.
2. In this regard your attention is invited to Board”s Circular No. 313/29/97-CX dated 6.5.97 issued from F.No. 390/170/97-JC wherein it was stated that Commissioners should send detailed proposals for filing Civil Appeal in those cases where CEGAT orders, relating to rate of duty and valuation for the purpose of assessment are not acceptable to them. In view of this, it is not understood why the copies of CEGAT orders are endorsed for information to the Board.
3. Your attention is also invited to instructions issued under Board F.No. 390/381/84-JC dated 4.4.94 and 14.11.94 wherein it was stated that copies of appeals and copies of Order-in Original are not to be endorsed to the Board.
4. In view of the above, the Board desires that you should instruct your officers to stop, repeat stop the practice of endorsing copies of the CEGAT Order, Order-in-Original, Reference Application, Application for Rectification of Mistake, Appeal Memos etc., to the Board with immediate effect.
5. Further in accordance with the earlier instructions of the Board, it should be ensured that except in exceptional circumstances, no reference to the Board should be made without the knowledge and approval of the Commissioner in charge.
6. Any deviation in future in this regard will be viewed seriously.
