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of <h1>Guidelines for Enhancing Central Excise and Customs Appeals: Focus on Timely Adjudication and Revenue Recovery Efforts.</h1> The circular outlines guidelines for improving the handling of Central Excise and Customs Appeals based on recommendations from an Expert Group. Key instructions include the Chief Commissioner scrutinizing a percentage of appeal orders, ensuring judicious adjudication, and expediting cases with significant revenue implications. Commissionerates are advised to file Miscellaneous Applications for early hearings and to vacate interim stay orders. Effective coordination between the Directorate of Legal Affairs, Commissionerates, and the Ministry of Law is emphasized for prompt follow-up on appeal matters. Mechanisms for tracking appeal progress, maintaining records, and recovering revenue from favorable orders are also mandated.
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