Please refer to Ministry’s Circular No. 756/72/2003-CX dated 16.10.2003 on the above subject, advising to send SLP proposals against the Tribunal’s orders on the above subject. Some SLPs were accordingly filed, but thereafter Board decided not to file further SLPs on the issue in view of the fact that such orders of the Tribunal are only interim orders and no revenue can be said to be involved and also the fact that since the issue has already been raised before the Hon’ble Supreme Court by filing some SLPs , filing of more SLPs on the same issue is not likely to serve any useful purpose. Subsequent to the above, the matter has been decided, against the Department, by a Larger Bench of the Tribunal in the case of IPCL vs. CCE, Vadodara [2004 (169) ELT 267 (Tri-LB)]. Board has decided not to file appeal against the above referred judgment of the Larger Bench.  

It is therefore, requested that all the Commissioners under your charge may please be advised not to send any more SLP proposals against the orders of the Tribunal on the above issue, rather they may be advised to move early hearing applications before the Tribunal in such cases on grounds such as revenue stakes, prima facie grounds of appeal, future implications for revenue etc. and such applications may be routed through the CDR / Jt . CDRs / SDRs and thereafter Commissioner may pursue the matter for early disposal by the Tribunal.

Sheila Sangwan
Joint Secretary (Review)