TMI Blog2013 (12) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... ications are being taken up together. 2. The applicants filed these applications for restoration of the appeals. The applicants are Public Sector Undertakings and to pursue the appeal before the Tribunal, the applicants approached the Committee on Disputes set up in pursuance to the order passed by the Hon'ble Supreme Court in the case of ONGC vs. CCE reported in 1992 (61) ELT 3 (SC). The Committee on Disputes declined permission to pursue the appeals before the Tribunal. 3. The applicants filed these applications relying upon the decision of the Hon'ble Supreme Court in the case of Electronic Corporation of India Ltd. vs. UOI reported in 2011 (265) ELT 11(SC). 4. The contention of the applicants is that the Hon'ble Supreme Court in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eady declined permission to pursue the appeals before the Tribunal. It is also admitted fact that the permission to pursue the appeals was declined before the decision of the Hon'ble Supreme Court in the case of Electronics Corporation of India Ltd. (supra). 8. The applicants heavily relied upon the decision of the Hon'ble Calcutta High Court in the case of Steel Authority of India Ltd. (supra). We have gone through the judgment. We find that in that case the appeal filed by Steel Authority of India Ltd. was dismissed as Steel Authority of India Ltd. had not produced any clearance from the Committee on Disputes. The Hon'ble High Court noticed the fact that Steel Authority of India Ltd. had not produced evidence of having applied for clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was only to decide whether or not government authority/public sector undertaking should be permitted to proceed with the appellate proceedings. In the present case in fact, the Revenue had sought permission, but the same was declined in November, 2009. The said decision was accepted by the Revenue. We do not think that Electronics Corp. of India (supra) can apply to the facts of the present case as the request for permission to file appellate proceedings as declined by the Committee of Disputes. The decision taken by the Committee of Disputes; dated 12 th November 2009, is not undone and has not become a nullity. If the contention of the Revenue is accepted, then in all case in which the Committee of Disputes had declined permission to pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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