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29 Dec 2015

Withdrawal of cases pending before HC / CESTAT on the basis of Supreme Court decision on identical matter

Recently, CBEC has issued an instruction dated 18th December, 2015 vide F No. 390/MISC/67/2014-JC, effective from immediate effect, to withdraw cases pending in High Court/CESTAT, where Supreme Court has decided on an identical matter and the decision has been accepted by the Department.

Further, it has been decided that Committee of Principal Chief Commissioners/Chief Commissioners of Customs, CE or Service Tax (as the case may be), with the approval of competent authority, shall henceforth also call for and examine all appeals filed in the respective High Courts and CESTAT benches falling in their jurisdiction.

Hence, whenever such appeals are covered by a Supreme Court decision, which has been accepted by the Department, the committee shall by order direct such Commissioner or any other Commissioner to apply in the Appellate Tribunal/High Court for withdrawal of such appeals, subject to the following:-

  1. Wherever there is more than one issue involved in an appeal and the SC's decision pertains to only one of these, these appeals will not be covered by this instruction.
  2. Wherever there are substantial questions of law and the SC decision has not been passed on these, those appeals will not be covered by this instruction.

Further, a monthly report to the Board (JS Review) of the number of cases reviewed in this regard, and the number of appeals withdrawn shall also be submitted.