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Subject
Effective handling of Central Excise and Customs appeals – Recommendations of the Expert Group – Instructions -ooOoo- |
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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.
( S. KANNAN ) JOINT COMMISSIONER(TECH) |
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