TMI Blog2009 (8) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Revenue against the respondent viz. ONGC Ltd., a Government of India undertaking. On 13th April, 2009 the learned Jt. CDR sought adjournment in this matter on the ground that COD clearance has not yet been granted. Accordingly, the matter was adjourned for today. 2. Heard learned JDR. None appeared for the respondents. 3. The learned JDR submits that the Board has decided not to refer th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o avoid unwarranted appeals on behalf of the department and the public bodies and thereby unnecessary burden is not cast on the public exchequer. Consequent to the view expressed by the Apex Court in the said decision the Govt. decided to set up a committee with the consent of the Apex Court. 5. The direction by the Supreme Court in ONGC s case clearly states that setting up of such Committee is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the Committee. The fact that in case of non-settlement of dispute before the Committee, it would be bound to issue clearance is immaterial. But, at every stage, there has to be an attempt for settlement of dispute, before proceeding with the matter, in the Court or Tribunal and that is the mandate of the said directions. 6. I am also of the considered view that before filing an appeal the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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