CBEC warns field formations from proposing SLPs against unfavourable High Court orders in a routine manner; Reiterates that SLP before Apex Court under Article 136 of Constitution can be filed only when substantial question of law arises; Matters purely relating to the realm of appreciation of evidence, unless there is a gross perversity or illegality in appreciation of evidence by High Court, or on settled issues do not fall within the purview of special jurisdiction of Supreme Court 

Instruction F.No 276/72/2016-CX.8A dated July 18, 2016
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