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    <title>How to file SLP in Apex Court by the department against the order of High Court Patna</title>
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    <description>For departmental appeals by SLP against High Court orders the Chief Commissioner refers the matter to the Board, which after Ministry of Finance approval instructs the jurisdictional Chief Commissioner/Commissioner to file the SLP. The Ministry of Finance may consult the Ministry of Law; the Law Ministry provides advice and instructions, while the Chief Commissioner&#039;s Law Branch manages preparation and filing under departmental master instructions and circulars.</description>
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