Acceptance of CESTAT Orders by Chief Commissioner - What if PC is CC?

By Vijay Kumar

AS per CBEC Circular No. 935/25/2010-CX, dated 21.09.2010, acceptance of CESTAT's orders or filing of appeals by the Commissioner before the High Courts shall be subject to obtaining the concurrence of the Chief Commissioner. This mechanism would ensure uniform approach in filing the appeals before the High Courts within a Chief Commissioner's jurisdiction.

Now a question has arisen in the field. In case the Principal Commissioner is holding the additional charge of Chief Commissioner of his/her zone, who will give concurrence for accepting the order of the CESTAT when the PC finds that though the order is against Revenue.

The Board to which this great legal doubt was put, took the approval of the Competent Authority (Whoever that is) to clarify that:

The Concurrence of the PC holding additional charge of the CC will be deemed to be the concurrence of the Chief Commissioner for accepting the Final Order of the Tribunal.

CBEC Office Order No. 02/2016., Dated February 12 2016