Only One Monthly Technical Report from Chief Commissioner to
Director of Legal Affairs Required
[CBEC Circular No. 944 dated 10th May 2011]
Subject – Monthly Technical
Reports both Customs and (Central Excise and Service Tax) Annexures
on litigation matters – revisions.
It has been noticed that
several reports are received by the Judicial & Review Section and the Legal
Section of the Board as well as the Directorate of Legal Affairs (DLA) in
matters relating to litigation. Many of the reports contain similar or
identical information and some of them have outlived their utility and are not
required any more. The multiplicity of such reports, duplication of work in
preparing similar reports for different wings of the Board leads to waste of
priceless resources. This was also discussed in the Annual Conference of the
Chief Commissioners and Directors General held in June 2010 in New Delhi. It
has, therefore, been decided to call for a comprehensive monthly report as part
of the Monthly Technical Report (MTR) being sent by the field formations in
matters concerning Legal and Judicial Sections of the Board as well as the
Directorate of Legal Affairs (DLA).
2. Barring the reports sent by the CDR, CESTAT and Registrar, CESTAT
to the Judicial Cell, all other reports presently being sent by the field
formations to the Judicial & Review Cell, Legal Cell and the DLA therefore
stand withdrawn/superseded. In place thereof the
reports will be sent to the Directorate of Legal Affairs (DLA)as Annexures to MTR as indicated in paragraph 5 of this
Circular.
3. It has been noticed that many of the Commissionerates
are directly sending MTRs or copy thereof to the Board which is not required.
Many MTRs contain Annexures which stand
withdrawn by the Board vide Instruction issued from F. No
275/90/2007-CX.8A dated 31.12.2007.It is, therefore, to be noted that Annexure
IX, IXA, IXB, IXC,X, XA, XB, XC of the Central Excise and Service Tax MTR had
been discontinued and need not be sent/repeat must not be sent. Similarly, in
respect of Customs MTR, Annexures VA(A),VA(B),
VB(Part-I and Part-II), VIB, VIC and VII were discontinued vide same
Circular/Instruction. Also MTRs shall be compiled and sent by the Zonal Chief
Commissioners only and a copy of the MTR containing Annexuresbeing
introduced vide this Circular as per Para 5 shall be invariably sent to the
Commissioner (DLA) without fail. The MTR shall also be e-mailed to the DLA. The
DLA would compile information in respect of the Annexures
being introduced for Customs, Central Excise and Service Tax
litigation.
4. Reference is invited to Instruction issued from F No 390/Misc/163/2010-JC
dated 20.10 2010 fixing monetary limit below which appeal shall not be filed by
the Department in the Tribunal and the High Courts. It was decided to call for
a monthly report as per Annexure III E and IIIF in respect of cases which are
being accepted by the field formations for the reason of low amount. The
Annexure III E has been slightly modified by adding a column to show the Court
where the matter was appellable, i.e. S.C. in respect
of valuation and rate of duty matters and H.C. in matter other than valuation
and rate of duty. Further, since separate MTRs for customs are being
maintained, it has been decided to have Annexures VE
and VF in Customs MTR equivalent to Annexures III E
and III F of CX(&ST) MTR so as to indicate the details of CESTAT and High
Court Orders accepted on account of low amount or merit as the case may be.
5. Thus, the MTR for Central Excise and Service Tax from the month of
July 2011 shall henceforth include Annexure III A, III B, III C ,III D, III E
(as revised) and III F and III G and the MTR for Customs shall include Annexure
VB(new), VC,VD,VE,VF,VG and VH.
6. It is desired that the above changes/directions are noted for
strict compliance. It is once again reiterated that the Commissioners will not
send any MTR to Legal, Judicial/review Cell of CBEC or the Directorate of Legal
Affairs. The Zonal Chief Commissioner will send the MTRs containing the
compiled Annexures being inserted in respect of
his/her charge directly to the Commissioner, Directorate of Legal Affairs, 4th
Floor, Rajendra Bhawan, 210
DeenDayalUpadhyayaMarg, New
Delhi and also by e-mail at dla-rev@nic.in
. The DLA will compile the all India data on the basis of the Annexures received from the Zonal Chief Commissioners. None
of the Annexure is required to be sent to Judicial/Review Cell or Legal Cell.
F.No.390/Misc/108/2010-JC