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F.No. C-11016/6/2010 -Ad.V

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

(Ad. V Section)


Room No. 615, Hudco Vishala Bldlg,

Bhikaji Cama Place, R.K. Puram,

New Delhi


Date 31st March, 2010



The All Director Generals.

The All Chief Commissioners of Customs.

The All Chief Commissioners of Central Excise.



Sub:  Procedure for appeal - reg.



             In terms of the extant orders, an  Appeal in  respect of Gr. B officers u/r 23 of CCS(CCA) Rules, 1965 against an order of the Appointing Authority , including when such order is passed by him as disciplinary authority ,  lies to the President  and in terms of  allocation of work among the Ministers in the Ministry of Finance,  such appeal is to be disposed by the  Minister of State for Finance ( Revenue)  . 


2          Procedure for submission of Appeal is described in Rule 25 and 26 thereof.  The Rules provide as below :


    (a)    the  Appeal shall be presented within 45 days of the receipt of the Order  being appealed against and shall be presented  to the authority to whom the appeal lies , with  a copy being forwarded to the  authority which made the order appealed against


(b)   The appeal  should contain all material statements and arguments and should be self contained 


(c )  Where the  Appeal  is submitted belatedly, it can be considered by the Appellate Authority if   he is satisfied that the appellant had sufficient cause  for which the appeal should  give full justification  with proper supporting evidence  for delayed submission.


(d) The authority which made the order appealed against shall, on receipt of a copy of the appeal, forward the same with its comments thereon together with the relevant records to the Appellate Authority without any avoidable delay, and without waiting for any direction from the Appellate Authority.


3            In a   number of cases, it has been noticed that the Appellants are addressing the Appeal  to the President of India and are sending the same to the  President's  Secretariat and not to MOSF (R), who is exercising the powers of the President under the provisions of the Transaction Business Rules, 1961 read with the orders of the Government. Further, it is also noted that in many cases, copies of the Appeal are also not being forwarded to the authority who issued the order appealed against and the field office has to be addressed by the Board on receipt of Appeal for comments and records.  Consequently, the receipt of the Appeal as well as processing of the same gets delayed.


4      To avoid   delay in processing of the Appeal for aforesaid reasons,  it is incumbent that the Appellant addresses the  Appeal  directly to the MOSF (R) and sends  the same at his official address with a copy being  forwarded by him invariably  to the concerned authority   who passed the order appealed against within the stipulated time .  It is, therefore, advised that the correct procedure for submission of the Appeal as per Rules and as explained above is communicated in the Order-in-Original itself. Further, on receipt of the copy of Appeal, the authority which passed the order appealed against   should forward/arrange to forward the Appeal,along with the following to the Chief Vigilance Officer within one month of the receipt of the copy of the Appeal  :


(a) A self contained brief of the case along with point wise reply to each point of submissions made in the Appeal


(b)  Relevant case records (in original or authenticated copies thereof)  arranged-file/folder wise and properly marked along with translation  in English of the documents in vernacular, if any. 


(c)  UPSC proforma, duly filled in, with related documents properly referenced.


( d)  ACR folder of the officer

Yours faithfully,


 (Vijay Kumar)

Deputy Secretary to the Govt. of India