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2016 (6) TMI 358 - HC - Central ExciseSeeking revival of appeals - tribunal dismissed the revenue appeal for requirement of approval/clearance of the Committee on Disputes (COD) - Now as per decision of Supreme Court in the case of Electronics Corporation of India Limited v. Union of India and others [2011 (2) TMI 3 - Supreme Court], the approval/clearance is no longer required - COD had not taken any decision either for granting or rejecting the application. Held that:- while it is true that there is a considerable delay in filing the present applications, in the opinion of this court, the reasons put forth by the applicant in the affidavit-in-rejoinder for the delay caused in filing the applications, are plausible and acceptable. In the present case, strictly speaking, the question of invoking the bar of limitation would not arise, inasmuch as, the appeals had been disposed of with liberty to the applicant to move for revival once the approval of the COD was obtained. However, for the reasons set out hereinabove, the COD does not appear to have decided the applications filed by the applicant and now in the light of the decision of the Supreme Court in the case of Electronics Corporation of India Limited v. Union of India (supra), such requirement is no longer necessary. Insofar as the applicant is concerned, it was only when a similar appeal came up for hearing before the Tribunal and the Tribunal followed the earlier decisions which were subject matter of challenge in the captioned appeals, that it came to the notice of the concerned officer that the present appeals are required to be revived and accordingly, the present applications for revival came to be moved before this court. Considering the overall facts of the case and the fact that huge amount of revenue is involved in the present appeals, as rightly submitted by the learned counsel for the applicant, the delay is required to be condoned, more particularly because huge amount of public money is involved. - Decided in favour of applicant
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