COMMITTEE OF DISPOSAL, Service Tax

[MARIAPPAN GOVINDARAJAN]

IF THERE IS ANY DISPUTE BETWEEN TWO CENTRAL GOVERNMENT DEPARTMENTS AND THE SAME WANT TO GO FOR LITIGATION CONSENT OF COMMITTEE OF DISPOSAL SHOULD BE GOT. THE QUERY IS WHETHER THE CENTRAL EXCISE DEPARTMENT IS TO GET THE CONSENT OF COD BEFORE GOING FOR APPEAL BEFORE CESTAT AGAINST THE ORDER OF COMMISSIONER OF APPEALS

Posts / Replies

[Surender Gupta]

Yes, even central excise department is required to seek permission from COD (committee on disputes) for pursuing its case / dispute before CESTAT against the order of commissioner (Appeals). Please see, circular no. Circular No. 578/15/2001-CX, dated 20th June, 2001 and Circular No. 329/45/97-CX dated 14/8/97 and Circular No. 347/63/97-CX dated 27/10/97 and a detailed circular 27/27/94-CX Dated 2-3-1994.