16 September 2019


Notifications & Circulars

Ministry of Finance 

22.12.2015

Excise

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

MANU/EXCT/0067/2015

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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