Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2013 (12) TMI 822

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... case - Committee had granted clearance to HPCL in [2009 (5) TMI 683 - CESTAT, NEW DELHI] to pursue their appeal before the CESTAT and they, after obtaining such clearance on 14-2-2008 from the Committee, filed an application for restoration of the appeal on 6-2-2009 after nearly one year and this delay in the filing of the restoration application was not satisfactorily explained by the appellant to the Tribunal. We have not found in the Hon’ble Supreme Court’s judgment in Electronics Corporation of India Ltd. case any purport to invalidate the scores of the orders passed by the Tribunal or by various High Courts on the question of maintainability of appeals for want of clearance from the Committee on Disputes. If such interpretation as b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .) = 2011 (21) S.T.R. 593 (S.C.)]. It is further submitted that the application filed by the appellant before the Committee of Secretaries was not acted upon. Therefore, according to the learned counsel, the appellant is not required to produce any clearance from the Committee. The learned counsel has also claimed support from the Tribunal s decision dated 19-5-2009 on a ROA application filed by M/s. HPCL in appeal No. E/3469/2006 [2009 (246) E.L.T. 631 (Tri.-Delhi). The learned Superintendent (AR) opposes this submission of the learned counsel. 2. We have considered the submissions. The above appeal was filed on 24-12-2007 against order-in-appeal dated 4-9-2007 of the Commissioner (Appeals). It appears, the appellant was given reasonable .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ned counsel, the Hon ble Supreme Court recalled the 1992 and 1994 judgments with retrospective effect. We do not agree, in the absence of any clarification on this point in the Apex Court s judgment in Electronics Corporation of India Ltd. case. We have not found in the Hon ble Supreme Court s judgment in Electronics Corporation of India Ltd. case any purport to invalidate the scores of the orders passed by the Tribunal or by various High Courts on the question of maintainability of appeals for want of clearance from the Committee on Disputes. If such interpretation as being given by the learned counsel is given to the Hon ble Supreme Court s judgment in the case of Electronics Corporation of India Ltd., it will have the effect of opening a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates