Call Book case disposal: cases decided on merit or clarified by the board should be removed and adjudicated promptly. Cases in the Call Book shall be taken out and adjudicated where the issue has been finally decided by a higher court or where the Board has issued a new instruction clarifying the issue; field formations need not await a separate direction from the Board. This clarification applies to Central Excise duty, Customs duty and Service Tax matters and implementing difficulties should be reported to the Board.
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.
Call Book case disposal: cases decided on merit or clarified by the board should be removed and adjudicated promptly.
Cases in the Call Book shall be taken out and adjudicated where the issue has been finally decided by a higher court or where the Board has issued a new instruction clarifying the issue; field formations need not await a separate direction from the Board. This clarification applies to Central Excise duty, Customs duty and Service Tax matters and implementing difficulties should be reported to the Board.
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