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of <h1>Board Urges Proper Filing of Civil Appeals Against CEGAT Orders Under Central Excise Act, Citing Sections 35G and 35L(b.</h1> The circular addresses the issue of improper filing of civil appeals against CEGAT orders under the Central Excise Act. It emphasizes the need for careful scrutiny of CEGAT orders and timely proposals for filing appeals in the Supreme Court, as specified under Sections 35G and 35L(b). The Board highlights instances where appeals are incorrectly filed, leading to significant delays and missed opportunities to contest in the Supreme Court. Commissioners are urged to thoroughly review the facts and legal issues of each case to prevent such errors, ensuring appeals are filed in the correct forum and within the prescribed time limits.
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