TaxTMI 
TaxTMI 
Effective handling of Central Excise & Customs Appeals, Recommendations of the Expert Group-instructions
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....ued vide F.No. 390/85/2003-JC and Circular No. 710/26/2003-CX dated 23rd April 2003 issued vide F.No. 390/198(M-2)/2002-JC, wherein field formations were sensitized on the need to remove deficiencies and inadequacies in the manner of filing department appeals. As you are aware, the Expert Group constituted to carry out an in depth study of departmental procedures in appeal matters, and to find out....
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.... should be handed over to the office of CDR/Jt. CDR after filing of the same in the CEGAT Registry so as to enable them to scrutinise such appeals for pointing out the technical defects and possible remedial measures. iii) The field formations should not issue Show Cause Notices on trivial issues. The show cause notice should be drafted properly and suppression clause should be invoked only after....
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....s of the Sec. 11A (2B) of the Act, as amended. v) Many old cases pertaining to a particular Commissioner now relate to the restructured new Commissioner. 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 shou....
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....ta-base of their cases and keep the same updated on the basis of references received from the DLA, Board office, Central Agency Section, Supreme Court website and take step accordingly. The nodal officer will also be reponsible for attending to any important message telephon/fax relating to cases of the Commissionerate from the Boards office/Directorate of legal Affairs. The Commissionerate should....