TMI Blog1998 (4) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... a dispute between a Government Department and a public sector undertaking and, therefore, such appeals can only be filed in accordance with the law laid down by the judgment of the Hon ble Supreme Court in the matter of ONGC vs. Collector of Central Excise Customs (1992) 104 CTR (SC) 31 and the Cabinet Secretariat circulars, issued from time to time, to implement the Supreme Court directives. Hon ble Tribunal have, in the matter of Indian Airlines vs. Asstt. CIT (1995) 53 ITD 121 (Del), taken a note of the relevant legal position regarding high powered committee s clearance requirements. 2. It may kindly be seen that the appellant has filed the above appeals without taking clearance of the high powered committee. The appellant, even af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lled for as identical matters are involved in these appeals. 4. On the other hand, the authorised representative for the assessee has taken us through his letter dt. 28th Aug., 1997, and the decisions relied therein. He further contended that the assessee is a public sector undertaking and in view of the decision of the Hon ble Supreme Court in the case of ONGC vs. Collector of Central Excise Customs (1992) 104 CTR (SC) 31, the Tribunal cannot proceed with the appeals unless clearance for prosecution has been obtained from a high powered committee consisting of representatives from the Ministry concerned, the Bureau of Public Enterprises and the Ministry of Law. Admittedly, no such permission has been sought. Therefore, the appeals are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the submissions of the parties and have gone through the decisions relied on by the parties. It is the admitted case of the parties that the direction of the Hon ble Supreme Court is mandatory as held in the case of ONGC vs. Collector of Central Excise Customs. It is also the admitted case of the parties that neither the said clearance was obtained nor they have approached the high powered committee. In the absence of the clearance from the high powered committee, the present appeals filed by the Department against the assessee are not maintainable. 8. In the result, the appeals filed by the Revenue are dismissed. 9. In view of our above finding, the cross-objections filed by the assessee are also dismissed because the assessee has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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