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of <h1>Guidelines for Filing Civil Appeals Against CEGAT Orders; Ensure Completeness to Avoid Supreme Court Delays.</h1> The circular outlines procedures for filing civil appeals against CEGAT orders, emphasizing that only adverse orders unacceptable to the Department should be referred to the Board. Larger Bench orders, even if acceptable, must also be sent with comments. Commissioners should not refer orders deemed legal and proper unless they involve Larger Bench decisions. The Board notes issues with incomplete appeal proposals, leading to delays and rejections by the Supreme Court. Commissioners are urged to ensure proposals are complete, with necessary documents and explanations for delays, to prevent jeopardizing revenue interests. Compliance with these instructions is mandatory.
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