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Filing of Civil Appeals against CEGAT Orders involving rate of duty and valuation Review Scrutiny in CBEC- instructions regarding.

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..... t sending the proposals for filing of Civil Appeals within 10 days the receipt of the certified copy of the CEGAT order in their offices. In some of the cases the proposals have been received after considerable delay, making them as goods as infructuous. The Board has viewed the delay in such cases with concern and has asked the concerned Chief Commissioners to fix responsibility for the delay for appropriate action against the concerned officers. 3. The Law Ministry in its letter no. 34(6)-97-IWSU dated 12.5.97 has also emphasised the need for taking adequate measures in order that the SLPs/ appeals are filed before the Hon'ble Court well within the prescribed time limit. A copy of this reference is enclosed for ready reference. 4. Fur .....

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..... filing an appeal. In other words, on proposal for filing CA should be sent now without the relevant RMS/ Paper Book; (b) In respect of CEGAT Orders pertaining to Special Benches at New Delhi, the Commissioner concerned should send the proposal to Board and simultaneously take up the matter with CDR, New delhi to furnish RMS Paper Book in such case directly to Board under intimation to him. (c) The CDR/JCDR at New Delhi must ensure immediate submission of RMS/ Paper Book in all such cases by special messengers within 24 hours of the receipt of reference from the Commissions. 7. The above instructions come into force with immediate effect. All CEGAT Orders now received in the Commissioner's office should be processed and proposal for Ci .....

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..... ould not be allowed to suffer on account of negligence or malafide inaction of the officials concerned. A mere application for condonation of delay making a statement that the files have to move from table to table and consequently delay occurred and listing a few dates in not being accepted by the Hon'ble Court. In view of this line of thinking of the Hon'ble Court, and the specific observations of the Hon'ble judges in some matters, filling of SLP's/ Appeals after the prescribed time limit will be very risky and the chances of the officials responsible for delay being made to answer and bear the consequences will be great. All the Ministries and Department of Govt. of India particularly the Ministry of Finance are as such requested to .....

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