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2016 (10) TMI 235 - HC - Service TaxRestoration of appeal of the PSU - demand of service tax - service tax was deposited in the consolidated fund of India under the Head 0044? - Held that:- the appellant is being deprived of hearing of its appeal on merits only for the reason that initially the Tribunal, vide order dated 30.10.2006, had referred the matter to the Committee on Disputes in terms of the order passed by Hon'ble the Supreme Court in Oil and Natural Gas Commission's case (supra). It is not in dispute that the Committee on Disputes thereafter directed the parties to sit across the table and resolve the dispute vide order dated 2.11.2006, but the dispute could not be resolved. There is no Committee on Disputes in existence, which would take further view on the aspect that the matter already referred by it for settlement between the parties, in fact, could not be settled, hence, the appellant should be permitted to pursue the appeal. In these circumstances, the appellant cannot be left without any remedy. The order passed by the Tribunal dated 25.10.2012 declining to restore the appeal is set aside. The matter is remitted back for re-consideration thereof on merits.
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