CBEC Decides Not To Challenge Orders/Judgment In 63 Cases To Reduce Litigation [Read Circular]

The Central Board of Excise and Customs (CBEC) has issued circular (1063/2/2018-CX dated 16.02.2018) in relation to indirect taxes 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’.

The Department has decided not to file any review petitions and SLPs against such orders to reduce litigations so that cases on similar questions of law or identical case on facts, pending in the field, can be expeditiously decided.

The circular compiles 63 orders which have been accepted by the department.

The circular has two parts, namely Part I and Part II, wherein 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 Supreme Court.

In 14 of these orders, the high courts have decided various questions of law. In the rest of the orders, the 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 compiled in the circular so that cases pending in the field can be expeditiously decided if the questions of law or facts involved are identical.

The circular can be read here