2.    The proposals for Civil Appeals being received from some of the Commissioners are still delayed. making them almost infructuous. further it is observed that the proposals are being sent by the officers other than Commissioner without any mention of Commissioner's approval. It is again emphasised that the proposals for Civil Appeals in all cases should be submitted to the Board's office within 10 days of the receipt of the CEGAT Order in the Commissionerate alongwith necessary RMS and Paper Books and the same should be made either by Commissioner or with his approval. Any proposal received otherwise would not be treated as proposal.

3.    In case of any delay beyoud 10 days from the date of receipt of the CEGAT Order in the Office of the Commissioner, a time chart explaining day-to-day delay and justificatory reasons must be furnished so that the delay could be explained, as required, before the Supreme Court while making application for condonation of delay. In such cases of delay, wherever necessary, the concerned Commissioners should also fix the responsibility for delay and take/ initiate necessary action against the responsible officers and send a report to the Board.

4.    Further the proposal for Civil Appeal should be made only in deserving cases after examining the case laws. A copy of the communication No. 2396/96/ CBEC/CAS dated 16.9.97¹ received from Deputy Government Advocate in this regard is enclosed herewith for information and necessary action.

5.    These instructions should be complied with strictly.