Monetary limits on appeals by Central Excise Officers regulate filing but do not imply acquiescence in decisions. The Central Board of Excise and Customs may issue orders, instructions or directions fixing monetary limits to regulate filing of appeal, application, revision or reference by Central Excise Officers. Non-filing pursuant to those directives does not preclude filing in other similar cases, and third parties cannot assert officer acquiescence from such non-filing. Appellate tribunals and courts must have regard to the directives and circumstances under which non-filing occurred. Specified prior Board communications in the pre-enactment window are deemed issued under this authority, and the provision is retrospective to that period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Monetary limits on appeals by Central Excise Officers regulate filing but do not imply acquiescence in decisions.
The Central Board of Excise and Customs may issue orders, instructions or directions fixing monetary limits to regulate filing of appeal, application, revision or reference by Central Excise Officers. Non-filing pursuant to those directives does not preclude filing in other similar cases, and third parties cannot assert officer acquiescence from such non-filing. Appellate tribunals and courts must have regard to the directives and circumstances under which non-filing occurred. Specified prior Board communications in the pre-enactment window are deemed issued under this authority, and the provision is retrospective to that period.
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