Compilation of Orders in relation to Indirect Taxes by CBEC

The Central Board of Excise and Customs has issued Circular dated 16.02.2018 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”, in relation to Indirect Taxes.

The Circular compiles 63 Orders which have been accepted by the Department. In fourteen (14) of these Orders, the Hon’ble High Courts have decided various questions of law. In the rest of the Orders, the Hon’ble 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.

This exercise has been undertaken as an endeavour to reduce litigations so that cases on similar questions of law or identical case on facts pending in the field can be expeditiously decided.

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