Circular on Orders of Supreme Court, High Courts and CESTAT accepted by the Department and on which no review petitions, SLPs have been filed- reg

Circular on Orders of Supreme Court, High Courts and CESTAT accepted by the Department and on which no review petitions, SLPs have been filed- reg

PRESS RELEASE

Dated : 16.02.2018

Subject: Circular on Orders of Supreme Court, High Courts and CESTAT
accepted by the Department and on which no review petitions, SLPs have
been filed- reg

Central Board of Excise and Customs has issued circular No. 1063/2/2018-CX dated
16.02.2018 on the subject “Orders of Supreme Court, High Courts and CESTAT accepted
by the Department and on which no review petitions, SLPs have been filed”, in relation
to indirect taxes.
2. The Circular compiles 63 orders which have been accepted by the Department. In
fourteen of these orders Hon’ble High Courts have decided various questions of law. In
the rest the Hon’ble High Courts have delivered judgments on the basis of some settled
case law or have decided points of facts or have dismissed the appeal on monetary
grounds. The said orders which have been accepted by the Department have been
complied in the Circular so that cases pending in the field can be expeditiously decided, if
the questions of law or facts involved are identical.
3. This exercise has been undertaken as an endeavour to reduce litigations so that cases
on similar questions of law or identical case on facts pending in the field can be decided.