CENTRAL BOARD OF EXCISE AND CUSTOMS
Decisions of High Court and CESTAT against which Board has decided not to file Special Leave Petition or Civil Appeal in Supreme Court
Caution: Please note that the decision of the Board not to pursue the matter further in Apex Court is on account of various reasons in facts and circumstances of each case. While applying the ratio of the decisions/ judgements indicated, it must be ensured that the facts are not distinguishable and the reasons for acceptance must also be taken into account.
The file contain following fields for each case against which no appeal been preferred by CBEC