Departmental appeal procedure: tighten representation, filing and drafting standards to improve effectiveness of excise and customs appeals. Guidelines require effective Departmental representation before Commissioner (Appeals), timely filing of appeals with proper authorization and correct statutory citations, and submission of appeal copies to CDR/Jt. CDR after CEGAT filing for technical scrutiny. Show Cause Notices must be carefully drafted, avoid trivial or frivolous invocations of the suppression clause, and attach relied-upon documents. All orders-in-original, including refunds, must be speaking orders reviewed by Review Branches. Commissionerates must appoint nodal officers to maintain case databases and coordinate with the Directorate of Legal Affairs.
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Departmental appeal procedure: tighten representation, filing and drafting standards to improve effectiveness of excise and customs appeals.
Guidelines require effective Departmental representation before Commissioner (Appeals), timely filing of appeals with proper authorization and correct statutory citations, and submission of appeal copies to CDR/Jt. CDR after CEGAT filing for technical scrutiny. Show Cause Notices must be carefully drafted, avoid trivial or frivolous invocations of the suppression clause, and attach relied-upon documents. All orders-in-original, including refunds, must be speaking orders reviewed by Review Branches. Commissionerates must appoint nodal officers to maintain case databases and coordinate with the Directorate of Legal Affairs.
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