Ministry of Finance
Department of Revenue
Central Board of Excise & Customs, (Judicial Cell), New Delhi
Subject: Disputes between CBEC and USUs – Clearance by the Committee on Disputes – Reg.Online GST Certification Course by TaxGuru & MSME- Click here to Join
As you are aware, in pursuance of the Supreme Court”s decision for reducing litigation between one Govt. Department and another, a Committee on Disputes was created in the Cabinet Sectt. to examine the disputes and give clearance or otherwise to pursue the litigation. Accordingly, Board started receiving a number of proposals from different Commissionerates. In this connection please refer to Board”s Circular No. 329/45/97-CX dated 14.8.97 (enclosed)1.
2. However, in the recent past, the Board has noticed that such proposals are se
nt to Board only after the Commissonerate”s appeals were dismissed by the CEGAT as no clearance were obtained from the COD to pursue the dispute. This results in unnecessary delay in pursuing the matter in the CEGAT etc. Therefore, it is reiterated that in all such cases where the Department has filed appeals in CEGAT etc. immediate action may be taken to obtain the clearance from the CODs. In this connection it may be ensured that a self contained proposal may be sent in / each case to the Board alongwith the following documents:
1. 20 copies of “Brief” in the prescribed format (copy enclosed)
2. Four copies of Order in Appeal
3. Four copies of Order in Original
4. A copy of Memorandum of Appeal filed/ to be filed in CEGAT
5. Copies of other relevant documents.
The above instructions may please be followed strictly.