Cir. No.347/63/1997-CX, dt. 27/10/1997
- Document type
- Circular
- Reference no.
- D
- Dated
Disputes between Customs and Central Excise Department and PSUs
Please refer to the Board"s instructions issued vide D.O.F. No. 389/934-39/91-JC dated 11.8.92 containing revised instructions on scrutiny of O-in-O, appellate orders etc., copy of which is enclosed herewith for ready reference. In these instructions, it was desired, inter alia, that copies of O-in-Original passed by Collectors were to be reviewed by the Principal Collectors and the same were not to be endorsed to the Board directly. Similarly O-in-A passed by the Collectors (A) were also not required to be sent to the Board.
2. In partial modification of the above mentioned instructions, it has now been decided by the Board that copies of O-in-O passed by Commissioners of Customs and/or Central Excise as also O-in-A passed by Commissioners (A) if involving public sector undertakings, should be endorsed to the Judicial Cell in the "Board"s office - by designation either to Commissioner (R)/DS(R) or to SO(Judicial).
3. Availability of such orders involving PSUs in the Judicial Cell of the Board is considered necessary for the purposes of discussions in the meetings of the COD in the Cabinet Secretariat. I am directed to say that in future copies of such order should be endorsed without fail.
Sd/-
(A.K. Roy)
Deputy Secretary(R)