Filing of Civil Appeal against CEGAT Orders involving rate of duty and valuation - Review/scrutiny of CEGAT orders by the Commissioners

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....rly as 1993, in view of the judgements of the Hon'ble Supreme Court in C.A. No. 2674 (NM)/1992 in the matter of CCE, Chandigarh v. Manjeet Industries and C.A. No. 2531 (NM)/1992 in the matter of CCE, Meerut v. M/s Saggu Body Builders, the Board vide its D.O.F. No. 390/170/92-JC dated 13.1.93 had clarified that filing of appeals before the Hon'ble Supreme Court may be considered only where substantial questions of law are involved and there is no direct ruling or case law of the S.C. on the issue and that no appeal to the S.C. may be filed where revenue involved in Rs. 5 lakhs or less without recurring effect. However, the Board vide its. D.O.F. No. 390/170/92-JC dated 27.10.93, in modification of its earlier instructions dated 13.1.93, furt....

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.... in opinion, otherwise the need of constitution of larger Bench could not have arisen. Whether such adverse judgements by Larger Benches (of 3 or 5 members) are to be accepted or not should need a very careful consideration, as apparently, there may be a case of filing civil appeal because the majority decision is doubted/questioned by an authoritative decision of one or more Members of the Bench. There is no arrangement either to ensure that at least all adverse orders are also scrutinized in the 10% or higher percentage checking, which C.C's are under taking at present to ensure that adverse orders are being rightly accepted or there is need for filing civil appeal. The Board has, therefore, decided that in future for all CEGAT orders pa....