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    <title>Procedure regarding appeal at a higher fora after Department has lost in two previous stages- reg.</title>
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    <description>Where the Commissioner considers further appeal appropriate despite two earlier losses, he must submit a complete written justification to the Zonal Chief Commissioner, who must verify the case&#039;s strength and provide a signed certificate explaining why the Department still has a strong case (reasons limited to twenty sentences). Only after this certification may proposals for Special Leave Petitions or Curative Appeals be sent to the Board or filed in a higher forum.</description>
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      <description>Where the Commissioner considers further appeal appropriate despite two earlier losses, he must submit a complete written justification to the Zonal Chief Commissioner, who must verify the case&#039;s strength and provide a signed certificate explaining why the Department still has a strong case (reasons limited to twenty sentences). Only after this certification may proposals for Special Leave Petitions or Curative Appeals be sent to the Board or filed in a higher forum.</description>
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