Recommendation No. 7 of Group VI made at the Collectors' Conference held in New Delhi in November, 1987 - Regarding - Central Excise - 68/88-CX.6

Recommendation No. 7 of Group VI made at the Collectors' Conference held in New Delhi in November, 1987 - Regarding Circular No. 68/88-CX.6 Dated 6-9-1988 [From F. No. 218/64/87-CX.6] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Recommendation No. 7 of Group VI made at the Collectors' Conference held in New Delhi in November, 1987 - Regarding A recommendation had been made at the Collectors' Conference held in New Delhi that during hearing of appeals filed by the Department before Collector (appeal) a knowledgeable officer from the Collectorate/Division concerned should invariably be present. It was also recommended that in case of other appeals the presence of a knowledgeable officer of the Appeal Unit or of the Division concerned would be desirable. 2. The matter has been examined by the Board in consultation with all Collectors. After considering all the aspects it has been decided by the Board that in respect of appeals before the Collector (Appeals), at the jurisdictional Collector of Central Excise need not depute officers of his Collectorate to attend hearings in each and every case. Only in those cases which are important according to the Collector, a knowledgeable officer may be deputed to attend the hearing before the Collector (Appeals). To decide whether the case is important or not factors like revenue implications, regarding effect of the dispute etc., may be kept in mind 3. As regards appeals filed before the CEGAT, the Board is of the view that there is no need to depute officers of the concerned Collectorates to attend hearings. However, officers may be deputed only in such cases where specifically asked for by the J.D.R/S.D.R concerned.