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The
Expert Group constituted to carry
out an in-depth study of departmental
procedures in appeal matters and to
find out lacunae, in dealing with
appeal cases at all levels has made
specific recommendations on the subject.
2.
The recommendations of the Expert
Group with regard to filing of appeals,
in Customs and Central Excise matters,
are as under:-
The
appellant must serve a copy of the
appeal on the respondent adjudicating
authority, so that, he can take appropriate
timely action, for defending the case
including engagement of an advocate,
in important cases, involving substantial
question of law and / or high revenue
stake.
3.
The Board has accepted the above recommendations
for implementation. All the
appellants are, therefore, requested
to serve a copy of the appeal, to
the respondent adjudicating authority
and to submit a proof of service before
the Commissioner (Appeals).
4. Contents
of this Trade Notice may please be
brought to the notice of all concerned.
[Issued
from file C.No.IV/16/04/2004-Cx.Pol]
Authority:-Board’s
letter F.No. 275 / 42 / 2004 – Cx.8A
dated 05.09.2005. |
