Orders of Supreme Court, High Courts and CESTAT accepted by the Department and on which no review petitions, SLPs have been filed– reg.

Finality of High Court orders requires field formations to apply accepted precedents in pending excise and CENVAT cases.

The Department has accepted sixty-three High Court and CESTAT orders that have attained finality (no SLPs filed) and directs field formations to apply these accepted precedents to identical pending excise and CENVAT cases. The Circular is in two parts: Part I lists orders deciding points of law (e.g., invalidation of mandatory penalty rules, entitlement to CENVAT credit despite procedural irregularity, rebate filing rectification, re-insurance as input service), and Part II lists orders decided on facts or monetary limits (e.g., failures to prove clandestine removal, unreliable evidence, pre-deposit adjustments). Field units are urged to decide identical cases expeditiously.