Circular No. 337/53/97-Central Excise
dated 3/10/97
F.No. 390/134/97-JC
Government of India
Ministry of Finance
Department of Revenue, (C.B.E.C.), New Delhi
Subject : Department appeal against Commissioner (A) order remanding the case for de novo adjudication
An instance has come to notice of the Board where a jurisdictional Commissioner had filled an appeal in CEGAT against the Commissioner (A)”s order remanding the case to Assistant Commissioner to determine whether various goods were eligible for modvat credit as per definition of the capital goods. As the Commissioner (Appeal)”s order was of the nature of simple remand there was no need of filing appeal against this order. An appeal against the remand order could be justified only if there ware directions which were not legally proper and correct.
2. This matter come up for discussion before the Committee on Disputes for getting clearance to pursue the Department”s appeal in CEGAT. Undoubtedly, there was embarrassing situation in defending such litigation litigation initiated by the Department against an order of simple remand.
3. The Board desires that the jurisdictional Commissioners should take due and proper care in filing appeal, against the Commissioner (A)”s orders to ensure that the unwarranted, unmerited and frivolous litigation is avoided. As far as possible, prior clearance of the Chief Commissioner may also be obtained for filing of appeal against Commissioner (A)”s order.
