Procedure regarding appeal at a higher fora after Department has lost in two previous stages.

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F. No. 390/Misc/69/2017-JC Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs New Delhi 09th November2017 To, INSTRUCTION 1. All Principal/Chief Commissioners and Director Generals under the Central Board of Excise and Customs. 2. 3. CDR, Customs, Excise & Service Tax Appellate Tribunal. All Principal Commissioners/ Commissioners of Customs/Central Excise & Service Tax/ Directorate of Legal Affairs. 4. webmaster.cbec@icegate.gov .in Subject: Procedure regarding appeal at a higher Department has lost in two previous stages- reg. fora after Sir/Madam, TPRU has suggested that the Department should not contest a case further if the issue has been lost in two previous stages of appeals. This suggestion was considered in detail by the Board at the meeting dated 18.09.2017. 2. The Board observed that this cannot be made a rigid rule as department may be genuinely aggrieved by the decision of the various judicial forum at lower levels. However, such a principle may be applied on a case to case basis so as to ensure that critical issues such as classification, valuation/ refunds etc, that have a snowball effect, are taken care of. 3. It has been decided by the Board that the proposal of TPRU can be accepted subject to critical examination by the Commissionerate on a case to case basis. Wherever the concerned Commissioner feels that the matter is fit for filing further appeal in a higher fora as there are strong reasons

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