TMI Blog2014 (8) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... the application on its merits instead of dismissing the same for the want of clearance from CoD. - Decided in favour of assessee. - Service Tax Appeal No. 3 of 2013 - - - Dated:- 23-5-2014 - MR SR SEN, J. For the Appellant : Shri Kartik Kurmy, Shri Anand Jaluka, Shri DK Acharjee, Advocates For the Respondent : Mrs T Yangi, Advocate JUDGEMENT JUDGMENT ORAL: HON BLE PRAFULLA C. PANT, CHIEF JUSTICE This Service Tax Appeal filed under Section 35 (G) of Central Excise Act, 1944 read with Section 83 of Chapter V of the Finance Act, 1994 is directed against the order dated 27.11.2012/29.11.2012 passed by the Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata, in SP No. 16 of 2011 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Which was dismissed by the impugned order, in limini, on the ground of want of clearance from the Committee on Disputes (CoD). 4. The requirement of clearance from Committee on Disputes (CoD) for filing the appeal was based on the law laid down by the Apex Court in Oil and Natural Gas Commission v. Collector of Central Excise 1992 (61) ELT 3, Oil and Natural Gas Commission v. Collector of Central Excise 1994 (70) ELT 45 (SC) and ONGC Ltd. v. City and Industrial Development Corpn. 2009 (233) ELT 30 (SC). 5. However, subsequent to said cases, Five Judges Bench of the Apex Court in Electronics Corpn. of India Ltd. v. Union of India [2011] 30 STT 472, made the following observations in para 9 : 9. The idea behind setting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions between, let us say, SEBI and insurance regulators. Civil Appeals lie to this Court. Stakes in such cases are huge. One cannot possibly expect timely clearance by CoD. In such cases, grant of clearance to one and not to the other may result in general of more and more litigation. The mechanism has outlived its utility. In the changed scenario indicated above, we are of the view that time has come under the above circumstances to recall the directions of this Court in its various orders reported as (i) 1995 Supp (4) SCC 541 dated 11.10.1991, (ii) (2004) 6 SCC 437 dated 7.1.1994 and (iii) (2007) 7 SCC 39 dated 20.7.2007.' From the above observations and directions of the Apex Court, it is clear that the directions issued by the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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