Special leave petition jurisdiction: file only for substantial questions of law or manifest injustice, not routine evidence appeals.
Field formations must propose Special Leave Petitions under Article 136 only where a substantial question of law of general or public importance exists or where the impugned order results in manifest injustice; matters confined to appreciation of evidence, settled principles, or mere application of law are not appropriate for special leave unless there is gross perversity or illegality in the factual appraisal.

Dispute resolution scheme: declaration stays appeals pending, deposit leads to discharge of dues under the scheme.
The scheme allows a party with an appeal before the Commissioner (Appeals) to file a declaration in Form 1 before the Designated Authority; receipt is acknowledged in Form 2, which suspends the appeal for a fixed period. The declarant must deposit required sums within a fortnight and report deposits in Form 3 within seven days. The Designated Authority issues a discharge of dues in Form 4, after which the Commissioner matches the order and removes the appeal from his pendency, without creating precedential effect.

Site definition determines exemption eligibility for goods manufactured on premises specifically designated in the construction contract.
The term site for exemption under Notification No. 12/2012 applies where: the premises are specifically made available to the manufacturer by explicit contract/agreement for the construction work; the goods claimed (notably goods under Chapter 68 except specified subheadings) are manufactured at those premises; and such goods are exclusively used in the said construction work as per the contract. Distance between manufacture and use is not a permissible disqualifying criterion; eligibility is to be determined on the contractual and factual matrix.

Excise duty on branded garments where retailer brands, labels or repacks products with high retail prices.
Excise duty applies to readymade garments and made up textile articles that bear or are sold under a brand name and meet the notified retail price threshold. Affixing a brand, labeling, repacking or similar treatments to render products marketable constitute deemed manufacture and can trigger excise liability. A broad definition of "brand name" is provided. Exemptions exist for products below the retail price threshold and for retailers whose annual aggregate clearances fall below the prescribed turnover limit (subject to a prior year condition). Mere shop naming does not create brand liability; liability arises only where the retailer affixes the brand and retail price label. Enforcement visits to retail outlets require specific inputs and senior approval.

Recovery of confirmed demands limited: no recovery during pending appellate stay; initiate only after sixty days if no higher stay.
Recovery of confirmed duty demands is restricted while stay applications are pending before Commissioner (Appeals) or CESTAT for matters prior to 06.08.2014; for matters from 06.08.2014 onward, Circular No. 984/08/2014-CX applies pursuant to statutory amendments. The Board rescinds Circular No. 967/1/2013-CX. Where CESTAT or High Court confirms demand and a stay is pending before a higher forum, recovery may be initiated only after sixty days from the confirming order if no higher stay is in effect.

Bunker fuel exemption: procedure requires undertakings, dated acknowledgments and quarterly utilization certificates, with recovery for non compliance.
Procedure for duty-free supply of IFO 180 CST and IFO 380 CST from OMC warehouses to Indian-flag container vessels under Sl. No. 65A of notification no. 12/2012-CE: existing export/warehouse procedures apply; Masters/agents and OMCs must submit one-time undertakings; dated receipt acknowledgments required for each supply; quarterly utilization certificates must be filed; non-receipt or misuse triggers recovery of duty, interest and penalty from the Master, with jurisdictional Commissioners empowered to resolve implementation difficulties.

Central Excise registration extension allows consolidated payment for prior months following commencement of excise liability.
Deadline for central excise registration by jewellers is extended to 31.07.2016; excise liability is effective from 1 March 2016. Assessees may pay duty for March, April and May along with June by the extended date. The circular references prior related communications, requests wide publicity, and asks that implementation difficulties be reported to the Board.

Indirect tax dispute resolution: declaration with designated authority suspends appeal and prescribes deposit and discharge procedure.
The Indirect Tax Dispute Resolution Scheme, 2016 allows a party who was in appeal before the Commissioner (Appeals) on 1 March 2016 to file a declaration with a Designated Authority. The rules prescribe Forms 1-4: Form 1 for declaration; Form 2 for acknowledgement that suspends appeal proceedings for sixty days; Form 3 to report deposits to be made within a fortnight and reported within seven days; and Form 4 for the Designated Authority's discharge order. On matching Form 4, the Commissioner removes the appeal as disposed without deciding the substantive issues, yielding no binding precedent.

Proper officer doctrine: transfer SCNs issued by DGDRI, DGCEI or Preventive to the Call Book pending adjudication.
The Board instructs that, pending resolution of a judicial challenge to the retrospective validation in sub-section (11) of Section 28, all show cause notices issued by DGDRI, DGCEI, SIIB or Preventive prior to the notification assigning them as proper officers and pending adjudication are to be transferred to the Call Book, with any implementation difficulties reported to the Board.

Common registration for first stage dealers and importers permits optional single registration and a consolidated quarterly return.
An assessee registered as a First Stage Dealer is exempted from separate importer registration (and vice versa) on an optional basis, and may file a single quarterly return that lists all First Stage Dealer transactions for the period followed by all importer transactions in the same return table; implementation difficulties should be reported to the Board.

Indirect Tax Dispute Resolution Scheme nomination enables appellants to submit Form I to designated authority for scheme benefits.
The Indirect Tax Dispute Resolution Scheme 2016 permits parties in appeal before the Commissioner (Appeals) on 1 March 2016 to file a declaration and submit the prescribed Form I to the Designated Authority to avail scheme benefits. Shri K. Kulasekaran, Assistant Commissioner (R & T), Puducherry Commissionerate, is nominated as the Designated Authority to accept Form I in that jurisdiction, and stakeholders are requested to publicize the scheme.

Levy on branded textile goods: excise applies to branded items meeting the retail-price threshold, with targeted retailer exceptions.
Excise duty is levied only on readymade garments and made up textile articles that bear or are sold under a brand name and meet the retail price threshold. Activities such as affixing a brand, labeling, relabeling, repacking from bulk to retail packs, or other treatments that make the product marketable amount to manufacture. Retailers who only stick a retail price on goods purchased from the open market without branding or such treatments are not liable. Specified exemptions apply based on retail price and aggregate clearances, and field visits to retail outlets are restricted absent specific inputs of evasion.

Indirect Tax Dispute Resolution Scheme allows declaration and discharge upon payment with immunity from prosecution.
Indirect tax disputes pending in appeal before the Commissioner (Appeals) as of 1 March 2016 are eligible for the Indirect Tax Dispute Resolution Scheme, 2016 covering Central Excise, Customs and Service Tax. A declarant submits a declaration to the designated authority, pays tax with interest and a 25% penalty within fifteen days of acknowledgement, and notifies the authority within seven days; on proof of payment the authority shall issue a discharge of dues within fifteen days, close proceedings and grant immunity from prosecution.

Indirect Tax Dispute Resolution Scheme enables settlement of pending appeals by declaration and payment, securing closure and prosecution immunity.
The notice sets out the operational mechanics of the Indirect Tax Dispute Resolution Scheme, enabling declarants with appeals pending before the Commissioner (Appeals) to settle disputes by making a declaration and paying tax dues with interest and a portion of the penalty; prescribed forms govern declaration, acknowledgement (which suspends appeal proceedings for a limited period), deposit reporting, and issuance of a discharge order, after which appeals are removed from pendency without creating precedent.

Appointment of Standing Counsels: fresh panel designated to represent indirect tax litigation across High Courts under specified engagement terms.
A fresh nationwide panel of Senior and Junior Standing Counsels is appointed to handle Central Board of Excise & Customs indirect tax litigation for a three year term, superseding the earlier notification. Appointments are subject to the engagement terms in the Board's instructions of 5.12.2007 and supplemental instructions of 14.09.2012. The order lists counsel allocations by High Court, includes zonal and DRI allocations, allows field formations to avail DRI listed counsels and vice versa, and records concurrence of the Ministry of Law & Justice and the Integrated Finance Unit.

State Electricity Agency information return requirement: authorised agencies must file Form AIRF for specified manufacturers annually, with electronic filing.
State Electricity Agencies must file the annual Form AIRF (with Annexure AIRA II) reporting manufacturers using induction furnaces or rolling mills who exceed the statutory clearance threshold; Principal Chief Commissioners/Chief Commissioners must identify and intimate such manufacturers, nominate liaison officers, ensure authorised officers submit returns, accept returns on computer media until e filing is ready, analyse and disseminate the data, monitor action, and forward format and verification suggestions to the Board.

Indirect tax dispute resolution: declaration to designated authority suspends appeals while declarant deposits specified sums and obtains discharge.
Indirect Tax Dispute Resolution Scheme permits a party in appeal to file a declaration with a designated authority appointed by the Commissioner; prescribed forms govern declaration, acknowledgement, deposit reporting and issuance of a discharge order. An acknowledgement by the designated authority suspends appeal proceedings for the prescribed period, and upon issuance and verification of the discharge order the Commissioner removes the appeal from pendency as disposed, without precedential effect. Commissioners must publicize the scheme and communicate designated authority details to the Directorate of Legal Affairs.

Failure to file returns invites penalty; assessees urged to file returns online through ACES with available assistance.
Central Excise and Service Tax assessees are required to file periodical returns and may file online via the ACES platform or using the offline utility; instructions, FAQs, a national helpline, an ACES service desk email and Taxpayer Service Centres are available to assist. Non-filing of returns attracts penalty under the Central Excise Rules, 2002 and the Service Tax Rules, 1994, and associations are requested to ensure members file returns by the due date to promote voluntary compliance.

Appointment of Special Public Prosecutors: forward renewal proposals well in advance to avoid rejection for delayed submissions.
Instruction mandating timely forwarding of proposals for fresh appointment or extension of tenure of Special Public Prosecutors handling CBEC cases, in accordance with the Board's 29.02.2016 procedure; notes delays by Chief Commissioners have led to queries and some rejections, and directs zones to submit complete proposals and supporting documents to the Board well before the expiry of incumbents' terms to permit timely processing.

Imposition of central excise duty on jewellery prompts constitution of sub-committee and nomination of three trade representatives.
Constitution of a Sub-Committee to address the imposition of Central Excise duty on jewellery is announced, continuing earlier High Level Committee action. Three trade representatives are nominated to the Sub-Committee: Shri Konal Doshi (past Convenor, Jewellery panel, GJEPC), Shri Ashok Minawala (past Chairman, AIGJF), and Shri Fatehchand Ranka (Chairman, All India Action Committee on Jewellery). The circular directs wide publicity and indicates a Hindi version will follow.