Assessee have to give an undertaking before Filing Appeal in CESTAT that same matter is not pending in other Forum – CESTAT Circular Dated 27.2.2017 [01(05)/ Circular/ CESTAT/ 2017]
Instances are noticed that while filing appeal/application before CESTAT, parties are seeking alternate/simultaneous remedies before other forums such as Hon’ble High Courts/ Supreme Court which were invariably suppressed while filing appeal/applications etc. before CESTAT.
Therefore, all the concerned parties may be directed that while filing appeal/ applications before this Tribunal they have to give an undertaking in the following format along with the appeals/applications to be filed before CESTAT.
“Matter not previously filed or pending before any other legal forum including Hon’ble High Courts/Supreme Court.
The appellant/applicant further declares that he has not previously filed any appeal, writ petition or suit regarding the impugned order, before any court or any other authority or any other Bench of the Tribunal.”
A. Mohan Kumar