Dear Professional Colleague,
CBEC issues instruction for withdrawal of cases pending before HC/CESTAT on the basis of SC decision on identical matter
The Central Board of Excise and Customs (“CBEC” or “the Board”) has issued Instruction F. No. 390/Misc./67/2014-JC dated December 18, 2015 (“the Instruction”), for withdrawal of cases pending before High Court/CESTAT where the Hon’ble Supreme Court (“SC”) has decided on an identical matter and the decision has been accepted by the Department.
We are summarising hereby gist of the Instruction for easy digest:
Gist of the Instruction
It has been decided that Committee of Principal Chief Commissioners/Chief Commissioners of Customs, Central Excise or Service Tax (as the case may be), with the approval of competent authority, shall henceforth also call for and examine all appeals filed in the respective High Courts and CESTAT benches falling in their jurisdiction.
Hence, whenever such appeals are covered by a SC decision, which has been accepted by the Department, the Committee shall by an Order, direct such Commissioner or any other Commissioner to apply in the Appellate Tribunal/High Court for withdrawal of such appeals, subject to the following:
- Wherever there is more than one issue involved in an appeal and the SC’s decision pertains to only one of these, these appeals will not be covered by this Instruction.
- Wherever there are substantial questions of law and the SC decision has not been passed on these, those appeals will not be covered by this Instruction.
Moreover, a monthly report shall be submitted to the Board (JS Review) of the number of cases reviewed in this regard, and the number of appeals withdrawn.
To view the full Instruction, please click on the link below: