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2013 (11) TMI 390 - CESTAT BANGALORERestoration of appeals - Committee of Disputes – Request for permission to file appellate proceedings was declined by the Committee of Disputes – Held that:- Following the decision in case of Gas Authority of India Ltd that If the contention of the Revenue is accepted, then in all case in which the Committee of Disputes had declined permission to prefer appeal/legal proceedings, during the period from 1994 onwards, can now be reopened. The matters which have been considered and decided by the Committee of Disputes and permission specifically denied cannot be reopened in the manner suggested and submitted. Final Order of this bench dismissing the appeal filed by the PSU shall stand inasmuch as permission to pursue this case was declined by the ‘Committee on Disputes’ and the Committee’s decision has attained finality. The ROA application is therefore rejected.
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