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1998 (12) TMI 566 - AT - Central Excise

Issues:
- Requirement of clearance from the Committee of Secretaries for filing a Reference Application.
- Applicability of Supreme Court's directions in cases involving public sector undertakings or Central Government Departments.

Analysis:
1. The judgment involves a Reference Application filed by the Commissioner of Central Excise, Patna, raising a question of law from the Tribunal's Order. The Commissioner failed to produce a Certificate from the Committee of Secretaries, as directed by the Bench, citing that the respondents had already obtained clearance for their appeal. The learned SDR argued that once approval is granted for an appeal, it covers subsequent actions. However, the Tribunal observed that the Committee's clearance is mandatory as per the Supreme Court's directions in cases involving public sector undertakings or Central Government Departments.

2. The Tribunal rejected the argument that approval for hearing the appeal proper negates the need for a Certificate from the Committee. Citing the Supreme Court's directions, it emphasized that disputes involving the Central Government or specified bodies must be heard only after the Committee's clearance. The Court mandated that every Court and Tribunal demand such clearance, failing which proceedings cannot proceed. This requirement applies to all litigations, including Reference Applications, as they are considered separate litigations under the Court's direction.

3. The judgment highlighted a similar case where the Commissioner of Central Excise, Bhubaneswar, was directed to produce a Certificate of Clearance from the Committee. This further solidified the Tribunal's stance on the necessity of obtaining clearance in matters involving public sector undertakings or Central Government Departments. Consequently, the Commissioner in the present case was directed to procure the required Certificate and the matter was adjourned to confirm its receipt.

In conclusion, the judgment underscores the significance of obtaining clearance from the Committee of Secretaries for filing Reference Applications in disputes involving public sector undertakings or Central Government Departments. It reiterates the strict adherence to the Supreme Court's directives, emphasizing the need for such clearance to proceed with legal actions, ensuring compliance with established procedures and protocols.

 

 

 

 

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