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TMI Blog2013 (3) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... bhakar, Superintendent (AR), for the Respondent. [Order per : Ashok Jindal, Member (J)]. - Vide Order No. A/79/2010/EB/C-II, dated 15-3-2010, the appeal of the appellant along with stay application was dismissed for want of clearance from the Committee on Disputes. However, liberty was given to the appellant to move to this Bench for restoration of appeal after obtaining COD clearance. Aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal before this Tribunal, clearance from the Committee for Disputes is not required. In consequence to the said decision, the appellant moved an application for restoration of their appeal on 3-5-2011. The same is before us for consideration. 2. The learned counsel for the appellant submits that as per the decision of the Hon'ble Supreme Court in the case of Electronics Corporation (supra), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per Section 6 of the General Clauses Act, 1897 and as per the decision of the Hon'ble Supreme Court in the case of Asstt. Commissioner of Income Tax, Rajkot v. Saurashtra Kutch Stock Exchange Ltd. reported in 2008 (230) E.L.T. 385 (S.C.) = 2010 (18) S.T.R. 84 (S.C.), the application is to be dismissed. 4. Considering the submissions made by both sides and on perusal of the order passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per the decision of the Hon'ble Supreme Court in the case of Electronics Corporation (supra), no clearance is required from the COD to file appeal before this Tribunal. Therefore, we hold that in this case also, the appellant is not required to obtain clearance from the COD to file appeal before this Tribunal. The same view has been taken by this Tribunal in the case of ONGC (supra). Therefore, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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