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[CBEC] Circular On Orders Of SC, HCs & CESTAT Accepted By Department

Feb 16, 2018: Central Board of Excise and Customs has issued circular No. 1063/2/2018-CX dated 16th February, 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.

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.

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.

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