While sending proposals for filing a civil appeal to the Supreme Court, Commissioners must ascertain whether the relied upon cases referred to in the CEGAT Order were accepted or appealed against

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....01.1998 in case of M/S Flexo Foam Industries Vs. CCE, Bolpur. The CEGAT has allowed the benefit to the appellants relying on its earlier order in case of CCE, Meerut Vs M/S Maruti Foam Ltd. reported in 1996(H5)ELT 157 (Tribunal). 2. The Commissioner of Central Excise, Bolpur accepted the CEGAT Order No.A-4 dated 6.01.98 on 19.03.1998 without ascertaining whether the relied upon case of M/S Maruti....