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Filing of frivolous appeals - Regarding - Central Excise - 390/164/92-JCExtract Filing of frivolous appeals - Regarding F. No. 390/164/92-JC Dated 2-12-1992 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Filing of frivolous appeals - Regarding. The Tax Reforms Committee chaired by professor Raja J. Chelliah had observed in the Final Report that the Resources of the Department and Tribunal should not be wasted by filing frivolous appeals. The Committee has observed that if the first appellate order goes against the Department a second appeal should not be preferred by the Department in a routine manner. 2. In this context, attention is invited to the instructions issued under Circular No. 8, dated 1-9-1989 (F. No. 390/93/88-SU). It was stated therein that appellate orders were not taken in the right spirit, in certain quarters. Consequently, benefits allowed under appellate orders were not implemented and appeals were filed without proper and in-depth scrutiny. Accordingly, it was clarified that no appeal/SLP should be filed, in cases of insignificant revenue unless a precedent was involved, and Collectors must implement the orders of Tribunal/Collectors (Appeals) unless stay was obtained. 3. However, it has been observed from a perusal of the orders passed by the CEGAT in the recent past that these instructions are not always observed and appeals are filed in routine manner, without proper examination. You are therefore requested to take up random scrutiny of cases where appeals have been filed against the orders of Collectors (Appeals). Such random scrutiny should be with a view to check the tendency to go in for frivolous appeals. Further, you are requested to undertake such random scrutiny on a regular basis in future, during your visits to and inspections of Collectorate headquarters.
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