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2013 (10) TMI 1248 - HC - Central ExciseRestoration of Appeal - Opportunity of Being Heard - Whether in the light of the decision of Electronics Corporation of India Limited v. Union of India & Ors. [2011 (2) TMI 3 - Supreme Court] the appeals, which have been dismissed by the appellate authority for want of clearance from the Committee on Disputes constituted in the light of the orders passed in ONGC-II Versus COLLECTOR OF CENTRAL EXCISE [1991 (10) TMI 58 - SUPREME COURT OF INDIA] are required to be restored – Held that:- Permission to prefer appeal has been granted to the Revenue by the Committee of Disputes and same has been denied to the writ petitioner and therefore, the matter was pending before the Tribunal relating to the same issue arising out of the original order but as has been raised by the Revenue only. Denial of opportunity to pursue the appeal to the writ petitioner cannot be justified in the light of the reasons given by the Hon’ble Supreme Court, for which even Hon’ble Supreme Court had to recall its own earlier orders of even constitution of Committee of Disputes - the petitioner’s contention is that in one of the appellate orders, the same issue has been decided in favour of the petitioner and against the Revenue - thus the issue certainly requires consideration by the Tribunal - the Tribunal committed error of law by dismissing petitioner’s application for restoration of appeal, which was dismissed on 10-9-2008 – Decided in favour of Petitioner.
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