TMI Blog2013 (1) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... ). However, the fact remains that on and from 17.02.2011, there was no requirement for obtaining a clearance from the Committee on Disputes. Therefore, as the law declared by the Supreme Court stood on 18.02.2011, the Tribunal was not correct in dismissing the revenue’s appeal. The Tribunal has only rectified that mistake by allowing the revenue’s said Customs ROA Application No. 41/2011 by reviving the appeal for hearing on merits - no infirmity in the impugned order dated 30.04.2012 - no substantial question of law arises for our consideration. - CUS. A. A.No.2/2013, W.P.(C) 6841/2012, CM 17835/2012 - - - Dated:- 11-1-2013 - Badar Durrez Ahmed And R.V. Easwar, JJ. Appellants Rep by: Mr Manoj Arora with Ms Shaista Arora an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so the matter be heard on out. of turn basis. 2. Heard and considered. 3. We do agree with the appellant that although 45 months have passed the appeal has not come up for hearing. It is prime duty of the appellant, before filing appeal before this Tribunal against any public sector undertaking to obtain the necessary clearance from COD as held by the Hon'ble Supreme Court in the case of ONGC. We have observed that more than 3 years have been passed, departmental officers had not even pursued to obtained clearance from COD till date, which shows lethargic attitude of the officers. Even this application is also filed for early hearing of appeal without applying for clearance from COD which means the department is not interested ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g up of this Committee, initially, called a High-Powered Committee (HPC), later on called as Committee of Secretaries (CoS) and finally termed as Committee on Disputes (CoD) was to ensure that resources of the State are not frittered away in inter se litigations between entities of the State, which could be best resolved, by an empowered CoD. The machinery contemplated was only to ensure that no litigation comes to Court without the parties having had an opportunity of conciliation before an in-house committee. [see : para 3 of the order dated 7.1.1994 (supra)] Whilst the principle and the object behind the aforestated Orders is unexceptionable and laudatory, experience has shown that despite best efforts of the CoD, the mechanism has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 11.10.1991 (ii) (2004) 6 SCC 437 dated 7.1.1994 (iii) (2007) 7 SCC 39 dated 20.7.2007 5. Thus, on and from 17.02.2011, there was no necessity for obtaining any clearance from the Committee on Disputes. The order dated 18.02.2011 was passed in ignorance of the Supreme Court decision of 17.02.2011. There are justifiable reasons as to why the Tribunal passed that order because it was just one day after the decision of the Supreme Court in the case of Electronics Corporation of India Limited (supra). However, the fact remains that on and from 17.02.2011, there was no requirement for obtaining a clearance from the Committee on Disputes. Therefore, as the law declared by the Supreme Court stood on 18.02.2011, the Tribunal was n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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