TaxTMI 
TaxTMI 
Steps for reducing litigation and review orders passed by Commissioner (Appeals) and CEGAT - Instructions
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....nd apex court on various issues concerning levy and collection of Customs and Central Excise duties and has been seriously examining steps to reduce such litigation. Thus, changes in the basic provisions of the law including rules, notifications and the tariff entries etc. arc being effected whenever difference of opinion between the Department and trade and industry comes to the notice of the Gov....
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....port such issues by frequent interaction with their Commissioners [including Commissioner (Appeals)] as also with trade and industry. They must, while sending their reports, inter alia, highlight any differential classification or valuation practices which have come to their notice being followed in different zones/Commissionerates, conflicting views being taken by different Benches of CEGAT or Hi....
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....vil appeals to apex courts are being recommended not consistent with the guidelines issued earlier. 4. Board would like to emphasise that an adjudicating/appellate authority must examine very carefully the issues before him, the stand projected by the assessee and the views of the Department, take note of the legal provisions and case law and the rulings of the Board if any on the issues etc. and....
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....ull application of mind and satisfying that the Department has reasonable chances of success if the appeal is filed. The appeal should not be filed in routine especially against the orders of Commissioner (Appeals) merely on ground of technicalities. (Board's instructions under Circular No. 337/53/97-CX dated 3rd October, 1997 are also relevant and these should be followed) 6. As regards steps fo....