Imposition of cost by CESTAT on grounds of quality of adjudication order

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.... 2015 Instruction To, 1. All Principal Chief Commissioners/ Chief Commissioners and Director General under the Central Board of Excise and Customs 2. Chief Commissioner (AR)/ Additional Commissioner (AR)/ Asstt. Commissioner(AR), CESTAT 3. All Principal Commissioners/ Commissioners of Customs, Central Excise & Service Tax/ Directorate of Legal Affairs 4. w....

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....n of mind. 3. There are already provisions for examination of all the order-in- original passed by the Commissioners/ Committee of Commissioners or the Committee of Chief Commissioners. However, it has been experienced that only such orders which are passed in favour of assesses are subjected to rigorous scrutiny and whenever the reviewing authorities are of the considered view that orders were....