Judgement of Hon’ble Bombay High Court in the case of M/s Oil & Natural Gas Corporation Ltd. vs Union of India and others in Central Excise Appeal (L) No. 22 of 2013. – reg.

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....13 INSTRUCTION To 1. All Chief Commissioners and Directors General under the Central Board of Excise and Customs. 2. CDR, Customs, Excise and Service Tax Appellate Tribunal. 3. All Commissioners of Customs/Central Excise/Service Tax/ All Joint Chief Departmental Representatives/ Commissioners, Directorate of Legal Affairs. 4. All Commissioners of Central Excise (Appeals)/Commissioners of Cu....

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.... as the case may be the first appellate authority deals with only one or more of the objections without dealing with the claim in its entirety, proceedings remain pending for several years thereafter before the Central Excise and Service Tax Appellate Tribunal. This results in orders of remand in consequence of the failure of the assessing officer or the first appellate authority, as the case may ....