Effective handling of Central Excise & Customs Appeals, Recommendations of the Expert Group-instructions

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....to carry out an in depth study of departmental procedures in appeal matters, and to find out lacunae in dealing with appeal cases at all levels, has made specific recommendations on the subject and the Board has accepted most of the said recommendations. Based on the Board's decision, the following guidelines are being issued for strict compliance by the field formations:- i) In order to make the Department's representation before Commissioner (Appeals) more effective, it has been decided that the Commissioner's representative may be present during the hearing before Commissioner (Appeals). It is left to the best judgment of the Commissioner as to the level of officer who should represent the Department, and also the cases in which such ....

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....ioner. In all such cases the new Commissionerate which deals with the same, should promptly write to the Registry giving the particulars and the address of the new Commissionerate so that problem of wrong address may be avoided. vi) Refund Orders should invariably also be a speaking order in the form of an order-in-original. All Orders-in-original, including those relating to Refunds, must be reviewed by the Review Branch of the Commissionerates. vii) On the basis of the terminal list provided by the Supreme Court Registry, the Directorate of Legal Affairs may list out all cases likely to come up in the next session of the Supreme Court and send it to the concerned Commissionerates. The Commissionerate in turn should review their file....