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of <h1>Commissioners Must Verify Cited Case Status Before Proposing Appeals to Supreme Court per Board Directive.</h1> Commissioners must verify whether cases cited in CEGAT Orders were accepted or appealed before proposing a civil appeal to the Supreme Court. This directive follows an incident where the Commissioner of Central Excise, Bolpur, accepted a CEGAT Order without checking the status of a referenced case, M/S Maruti Foam Ltd., which was under appeal. Consequently, the Board decided to appeal in the current case. Commissioners are instructed to consult monthly statements from the Judicial Cell, which detail CEGAT Orders subject to civil appeals under relevant sections of the Central Excise and Customs Acts.
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