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of cases examined
No. of cases where he 'Committee of Commissioners' or 'Committee of Chief Commissioners' has achieved the desired jurisdictional Chief Commissioner recommended acceptance No. of cases where second Chicf, Commissioner No. of agreed to cases examined accept the order No. of cases where second Chief Commissioner No. of cases did not agree to accept the order
ation:
where decision by the Board Final jurisdictional Chief Commissioner recommended review and appeal No. of cases where second Chief Commissioner Order agreed accepted to otal of column 3- and 4 should be equal to Column 2. Further total of column 5 and 6 should be equ review and appeal Appeal filed mittee of Chief Commissioners: Where an order is against the Dept. No. of cases where second Chief 1 Commissioner did not agree to review and appeal 2 3 Final decision by the Board 4 5 6
Order accepted n' 3 and 4 should be equal to Column 2. Further total of column 5 and 6 should be equal to Colunm 4
Appeal filed mber of cases reviewed by the Committee of Chief Commissioners during 2011-12 which were in favo
where second Commissioner agreed to accept the order Questionnaire on appellate No. of .. cases No of cases examined where second Commissioner did not agree to accept the order. Final decision by the Chief Commissioner
syste,
No. of cases where . jurisdictional Commissioner recommended review and appeal Total of column 3 and 4 should be equal to Column 2. Further total of column 5 and 6 should be equ No. of cases where second Commissioner agreed to ()Committee of Commissioners - Where an order is against the Dept. review and 1 appeal 2 _ No.3 of cases 4 where second Commissioner did not agree to review and appeal. 5 6 Final decision by the Chief Commissioner
uffin 3 and 4 should be equal to Column 2. Further total of column 5 and 6 should be equal to Colum
Number of cases reviewed by the Committee of Commissioners during 2011- 12 which were in favou 2 3 4 5
OSITS:
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4.
.Whether the requirement of pre-deposit has served any useful purpose? Give reasons.
5.
.Which is the preferred scheme of pre-deposit among the following:a. .Pre-deposit of entire duty before filing appeal. b. .Pre-deposit of fixed percentage of total amount involved in the case specified law, before filing appeal. a. .No pre-deposit at all. d. .Deposit as per the order of the appellate authority.
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states: "To address issues relating to input tax credits (ITC) with a view to simpli
eving its main objective of mitigating cascading and thus reducing industrial
QUESTIONNAIRE
e, CENVAT Credit may either not be allowed at all or allowed with restrictions or p
d increase in litigation in the field of `CENVAT Credit'? (Put in descending order oblem of interpretation nt and interpretation by Courts and Tribunal; scading of duties & taxes, but excluded from the purview of CENVAT Scheme; ing it difficult to comply; pted by field formations; es;
icient i
nadequate
at the CENVAT Credit System is a useful tool in preventing evasion of duties and
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Study Group for drafting Common Code of ST & CE -June, 1, 2012