Filing of Civil Appeals Against CEGAT orders involving rate of duty and valuation-Review/Scrutiny in CBEC- Instructions reg.

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....t: Filing of Civil Appeals Against CEGAT orders involving rate of duty and valuation-Review/Scrutiny in CBEC- Instructions reg. An appeal lies to the Supreme Court under section 13CE of the C.A. 1962/ Section 35L of the Central Excise Act against the CEGAT order relating to rate of duty and valuation for the purpose of assessment. The appeal is required to be filed by the jurisdictional Co....

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....e Board Office. After carefully considering all aspects as well as Board's earlier instructions issued vide D.O.F. No. 390/185/91-JC dated 29.10.94, the Board has decided as follows:- (a) The Board will not henceforth suo moto scrutinise the CEGAT orders. The jurisdictional Commissioner would be primarily responsible for examining each and every very order for filing civil appeal or Refere....

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....i) any other relevant document. (b) It must be ensured in the Commissionerate that every CEGAT order whether in favour or against the revenue is examined and reviewed upto the level of Commissioner; within the given time, for acceptance or otherwise. (c) As soon as the proposal is received in the Board Office the CDR would be asked to send the RMS/ Paper Book. The Board will examin....