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Circular

CIR NO.835/12/2006-CX, DT. 05/06-10-2006

Document type
Circular
Reference no.
M
Dated

Steam-lining departmental response to Supreme Court matters Instructions

CIR NO.835/12/2006-CX, DT. 05/06-10-2006

Steam-lining departmental response to Supreme Court matters Instructions

Recently, both Secretary Law and Secretary Revenue have taken serious note of the fact that the Department has been loosing a number of cases in the Supreme Court involving high revenue, solely on the ground of limitation. In this regard, your attention is invited to the following instructions issued by the Board on the above subject:

i) Circular No. 313/29/97-CX., dated 6-5-97 issued vide F.No. 390/107/97-JC

ii) Circular No. 402/35/98-CX., dated 9-6-98 issued vide F.No. 390/107/97-JC

iii) Circular No. 710/26/2003-CX., dated 23-4-2003 issued vide F.No. 390/198(M-2)/2002-JC

iv) Circular No. 746/62/2003-CX., dated 22-9-03 issued vide F.No. 390/85/2003-JC

v) Circular No. 819/16/2005-CX., dated 5/13-10-2005 issued vide F.No. 390/101/2005-JC

2. Notwithstanding above repetitive instructions, it is noticed that in a large number of cases there is delay in the forwarding of the proposal by the Commissionerates. This has led to dismissal of several cases by the Supreme Court on limitation alone. It is reiterated that action should be initiated immediately on receipt of uncertified copy of the CESTAT’s orders (now available on www.cestat.gov.in).

3. Kind attention is invited to the format of the time flow chart contained in instructions dated 13.10.05. This chart is still not being submitted with the proposals received. It is desirable that the Chief Commissioners devise a monitoring mechanism for the Commissioenrates to ensure timely submission of proposals. The present status of relied upon cases referred in the orders of CESTAT/ High Court should also be incorporated in the appeal proposal.

4. In this context steps have been initiated by DG (Systems) to dematerialize documents and records right from the Show Cause Notice stage. Once appeal papers are dematerialized their on line transmission will save considerable time and will also take care of missing documents at subsequent appeal stages.

5. I would also like to reemphasize on the need to file timely appeals to obviate dismissal on limitation which leads to significant revenue losses.

6. Henceforth, in all cases where the Department has lost on account of limitation, responsibility shall have to be fixed by the Chief Commissioner for the purpose of disciplinary action.

7. The receipt of this letter may be acknowledged and action taken report may be furnished by the 10th of every month for the previous month, in the format enclosed herewith.


PROFORMA FOR MONTHLY REPORT


Delay in forwarding Appeal ProposalAction taken against responsible officer/ staffReasons for not taking disciplinary action
Title of the CaseNo. of days in excess of 10 days as prescribed in time flow chart annexed to Circular No. 819/16/2005-CX dated 13.10.05  
    
    
    
    
    
    


F.No. 390 (Misc.)/101/2005-JC (Pt.)

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