Orders of Supreme Court, High Courts and CESTAT accepted by the CBEC and on which no review petitions, SLPs have been filed.
The Central Board of Excise and Customs (CBEC/Board) 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 & on which no Review Petitions, SLPs have been filed”, in relation to Indirect Taxes.
As per the said circular, as per the practice in vogue, field formations send Special Leave Petitions (SLP) & Civil Appeals (CA) proposals to the Board. Many of the SLP/CA are not approved and such decisions of High Courts & Tribunals attains finality.
The Department has decided to disseminate such information to the field formations 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.
The said CBEC Circular compiles 63 Orders accepted by the Department. In 14 of these Orders, High Courts have decided various questions of law. In the rest, High Courts have delivered Judgments on basis of settled case law or decided points of facts or dismissed the appeal on monetary grounds.
The Circular has two parts, namely Part I and Part II, where Part I comprises of the orders of various High Courts in which points of law have been decided and Part II comprises orders which have been decided on facts or have been dismissed on monetary limits. All the orders have been accepted by the Department and against them no SLP etc has been preferred in the Hon’ble Supreme Court.