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Imposition of cost by CESTAT on grounds of quality of adjudication order

Central Excise - F. No.390/CESTAT/69/2014-JC - Dated:- 22-12-2015 - F. No.390/CESTAT/69/2014-JC Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs (Judicial Cell) New Delhi Dated 22nd December, 2015 Instruction To, 1. All Principal Chief Commissioners/ Chief Commissioners and Director General under the Central Board of Excise and Customs 2. Chief Commissioner (AR)/ Additional Commissioner (AR)/ Asstt. Commissioner(AR), CESTAT 3. All Principal Comm .....

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ment for ignoring ; (i) the directions and principles laid down made de novo order while Hon ble Tribunal directing the original adjudicating authority to re-examine the duty liability only , (ii) Principles of natural justice , (iii) the pleadings and evidences on record before deciding the matter or (iv) non-application of mind. 3. There are already provisions for examination of all the order-in- original passed by the Commissioners/ Committee of Commissioners or the Committee of Chief Commiss .....

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