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of <h1>Finance Ministry Circular: Appeals Against Remand Orders Require Chief Commissioner's Clearance to Prevent Unnecessary Litigation.</h1> The circular from the Ministry of Finance addresses a situation where a jurisdictional Commissioner filed an appeal with CEGAT against a Commissioner (Appeals) order that remanded a case for de novo adjudication regarding eligibility for modvat credit. The Board notes that such appeals should only be pursued if the remand order contains legally improper directions. The circular emphasizes the need for jurisdictional Commissioners to exercise caution in filing appeals to avoid unnecessary litigation. It suggests obtaining prior clearance from the Chief Commissioner before proceeding with appeals against Commissioner (Appeals) orders.
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