24 February 2020

Notifications & Circulars

Ministry of Finance 



Imposition of cost by CESTAT on grounds of quality of adjudication order


The Ministry of Finance has released an Instruction to Principal Chief Commissioners and Chief Commissioners of the Department to sensitize adjudicating authorities about the issue of imposition of costs by Tribunals due to poor quality of adjudication. It acknowledges the need to critically examine orders passed in favour of Department by CESTAT, as is done for orders passed by the Tribunal in favour of Assessees.

Tags : Excise adjudication costs commissioner

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