TMI Blog2013 (12) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... ration of India Ltd. (2011 (2) TMI 3 - Supreme Court). It appears that the Hon’ble Supreme Court on a realization of the fact that the mechanism of Committee on Disputes having failed and outlived its utility, the said mechanism should be eschewed - Since the petitioner has failed to obtain clearance of Committee on Disputes during currency of the requirement during the operation of the ONGC judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ient time provided the petitioner s appeal was dismissed (on 10/07/2007), in view of the decision in ONGC vs. CCE reported in 1992 (61) E.L.T. 3 (S.C.). This order, however, granted liberty to the petitioner to revive the appeal as and when clearance is obtained from the Committee on Disputes. 2. In this application, without stating that clearance from the Committee on Disputes has been obtained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the petitioner would contend that in view of the Circulars as also on a true and fair analysis of the relevant statutory provisions, service tax liability assessed on the petitioner is un-sustainable and the petitioner has a strong prima facie case on merits, in its appeal. 4. In the present application, we are not concerned with the merits of the petitioner s appeal. Petitioner s appeal was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the operation of the ONGC judgment and is seeking recall of our order dated 10/07/2007, 5 years later and without complying with the condition imposed therein, we find no justification for recalling the appeal to file. This Tribunal is required to adjudicate within the framework of the law. We find no merits in the application. Accordingly, the same is dismissed. (Dictated and pronounced in open ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
