Proposed for inclusion in Audit Report of the CAG of India (Indirect Taxes) for the year 2001-2002 – Handling of appeal cases in Central Excise Department
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Proper appeal filing standards ensure departmental appeals are complete and monitored to avoid dismissal on technical grounds. Appeals have been dismissed for procedural defects; Commissioners must apply independent mind before authorising appeals and strictly comply with the CEGAT (Procedure) Rules, 1982, including Rule 16 on filing a complete paper book. Appeals must append all relied-upon material (show cause notices, statements, panchanama, invoices, test reports, internal correspondence and seized document extracts) so they are self-contained. Chief Commissioners and Commissioners must maintain control registers, monitor remanded matters, nominate senior officers to track appellate listings and ensure timely prosecution to avoid loss on technical grounds.
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Provisions expressly mentioned in the judgment/order text.
Proper appeal filing standards ensure departmental appeals are complete and monitored to avoid dismissal on technical grounds.
Appeals have been dismissed for procedural defects; Commissioners must apply independent mind before authorising appeals and strictly comply with the CEGAT (Procedure) Rules, 1982, including Rule 16 on filing a complete paper book. Appeals must append all relied-upon material (show cause notices, statements, panchanama, invoices, test reports, internal correspondence and seized document extracts) so they are self-contained. Chief Commissioners and Commissioners must maintain control registers, monitor remanded matters, nominate senior officers to track appellate listings and ensure timely prosecution to avoid loss on technical grounds.
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