OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE : MUMBAI-III

VARDAAN TRADE CENTRE, 4^TH FLR, ROAD NO. 16, W.I.E., THANE 400 604 TEL : 2 58 00 617

TRADE NOTICE NO. 23Gen(23)/C.Ex./M-III/2005  DATED 29/09/2005

Subject: Effective handling of Central Excise and Customs appeals – 

               Recommendations of the Expert Group – Instruction – reg.

It is for the information of the trade that, in pursuance of the instruction  issued vide F.No.275/42/2004-CX.8A dated 05.09.2005 by the Board attention is invited to the recommendations of the Expert Group, constituted to carry out an in-depth study of departmental procedures in appeal matters, and to find out lacunae, in dealing with appeal cases at all levels.  The expert group has made specific recommendations on the subject, and the Board has accepted most of the said recommendations.

2.         Two of the recommendations of the Expert Group with regard to filing of appeals in Customs and Central Excise matters, are as under:-
     (1)        The appellant must serve a copy of the appeal on the respondent adjudicating authority,  

                 so that, he can take appropriate timely action, for defending the case including

                 engagement of an advocate, in important cases, involving substantial question of law

                  and/or high revenue stake.

(2)               The Office of the Commissioner (Appeals) must send a copy of the hearing intimation memo, to the respondent adjudicating authority, simultaneously with the appellant.

3.         The Board has accepted the above recommendations for implementation.

4.         In view of the above, all members of the trade are directed to serve a copy of the appeal, to the respondent adjudicating authority and to submit a proof of service before the Commissioner(Appeals), before the appeal is  heard.            

5.         All trade associations are requested to bring the contents of this Trade Notice to the notice of their members in particular and the trade in general.

 

                                                                                                            sd/-

                                                                                            (K.K. SHRIVASTAVA)     

                                     COMMISSIONER                                                                    

                         CENTRAL EXCISE : MUMBAI-III

F.No.V.Gen.(30)155/2005/M-III

Thane, the         September, 2005.

Copy to : All Trade Associations as per Mailing List / Member of RAC (OS) & SSI by

                name / All Chambers of Commerce/Press Information Bureau.

               All Additional Commissioner / Joint Commissioners /

   All Divisional Deputy/Assistant Commissioners (with 10 spare copies) /

   Assistant Commissioner (Audit) / Brand Rate Unit / P.R.O. (Notice Board).

   Office of the Chief Commissioner of Central Excise & Custom, Mumbai, Zone II.

(Based on Board’s Circular No. Nil  Dt : 5^th Sept., 2005 issued under F.No. 275/42/2004-CX.8A)

 

155-05