CBEC InstructionsWithdrawal of department’s appeals pending before HC & CESTAT

January 22, 20160

F.No.390/Misc./163/2010-JC

Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

New Delhi , 21st January ,2016

To,
1. All Principal Chief Commissioners / Chief Commissioners and
Directors General under the Central Board of Excise and Customs.
2. CC (AR), Customs, Excise & Service Tax Appellate Tribunal.
3. All Principal Commissioners /Commissioners of Customs/Central Excise/Service Tax/ All Joint Chief Departmental Representatives/Commissioner, Directorate of Legal Affairs.
4. webmaster.cbec@icegate.gov.in

Sir/ Madam,

Subject: Report in respect of withdrawal of department’s appeals  pending before High Court / CESTAT on the basis of ; 
(i)    enhanced monetary limit and 
(ii)    earlier Supreme Court’s decision on the identical matters – regarding

I am directed to invite your kind attention towards the Board’s Instructions of even no. dated 17.12.2015 & F. No. 390/Misc./67/2014-JC dated 18.12.2015 on the above mentioned subject.

In this regard, all the Principal Chief Commissioners/ Chief Commissioners were required vide instruction dated 18.12.2015 to furnish a monthly report in the prescribed format enumerating the number of cases reviewed on the basis of earlier Supreme Court’s decision on the identical matters and the appeals withdrawn on this account to the Board .

Further in this regard, Board’s letter of even number dated 01.01.2016 may also be referred to, wherein it was informed that the instructions dated 17.12.2015 will also apply to all pending appeals in the High Courts/ CESTAT. Vide the Board’s letter dated 01.01.2016, all the Principal Chief Commissioners/ Chief Commissioners were required to take immediate necessary action for cases which are below the new threshold limits subject to the conditions ibid.

In view of above the report regarding action taken in compliance of the said instructions dated 17.12.2015 and 18.12.2015 may be sent to the Board by return fax.

(Rohit Singhal)
Dy. Secretary (Review)

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