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2015 (7) TMI 131 - MADRAS HIGH COURT

2015 (7) TMI 131 - MADRAS HIGH COURT - 2015 (323) E.L.T. 303 (Mad.) - Denial of refund claim - whether the Tribunal was justified in dismissing the restoration application on the premise that COD clearance is required - Held that:- Court extended the concept of dispute resolution by High-Powered Committee to amicably resolve the disputes involving State Government and their instrumentalities. The appeal in this case was filed on 25.09.2004 and therefore, prima facie the appellant is justified in .....

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unal had failed to note the decision of the Supreme Court and therefore, the order of the Tribunal is erroneous. - when the restoration application was filed on 30.5.2011 by the appellant, the decision of the Supreme Court in the case of Oil and Natural Gas Commission v. Collector of Central Excise reported in [1994 (1) TMI 88 - SUPREME COURT OF INDIA] does not apply to the State Government and its instrumentalities - Decided in favour of assessee. - Civil Miscellaneous Appeal No. 1124 of 2015 - .....

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by the Adjudicating Authority as well as by the Commissioner (Appeals), the appellant filed an appeal before the Tribunal on 25.09.2004. On the first hearing date, i.e., on 12.1.2001, the Tribunal dismissed the appeal holding as follows: The assessee being an undertaking of the Government of Karnataka, clearance from the Committee on Disputes is required to pursue the appeal. No clearance is on record and the appeal is an old one. We, therefore, dismiss the appeal for want of COD clearance with .....

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the appellant that the issue of getting clearance from the COD and their instrumentalities was brought in by an order dated 20.7.2007 in the case of Oil and Natural Gas Commission v. Collector of Central Excise. Despite the fact that the decision in the case of Electronics Corporation of India Vs. UOI, reported in [2011] 30 STT 472 (SC) dispensed with the requirement of clearance from COD, it appears that the appellant had been pursuing the matter before the COD vide series of correspondences, .....

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the applicant in 2004. At that time, as per the decision of ONGC of the Hon'ble Apex Court, the appellants are required to obtain clearance from the Committee on Disputes and at the time of disposal of their appeal the law was prevailing and their appeal was dismissed for want of COD clearance with the liberty to the appellant to file for restoration in the event of clearance being granted. Admittedly, no clearance was produced by the appellant and when this dismissal order of their appeal w .....

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pellant/petitioner herein has not obtained the approval from the Committee on Disputes (COD) at the time of filing the appeal before it inC/338/2004 without appreciating the point that the Committee on Disputes system itself has been abolished by the Supreme Court in its judgment Electronics Corporation of India vs. UOI [2011] 30 STT 472 (SC). 2. Whether the CESTAT was right in not appreciating the fact that at the time of filing of the appeal by the appellant/petitioner herein in C/338/2004 tha .....

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before this Court. 6. The short issue that arises for consideration is whether the Tribunal was justified in dismissing the restoration application on the premise that COD clearance is required. 7. It is seen that the decision in the case of Electronics Corporation of India Vs. UOI, reported in [2011] 30 STT 472 (SC) it was held in paragraph 8 that by another order dated 20.7.2007 (Oil & Natural Gas Corpn. Maharashtra Ltd. case) this Court extended the concept of dispute resolution by High-P .....

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[2011] 30 STT 472 (SC), the restoration application has been filed on 30.5.2011. The law as it stands on and after 17.2.2011 is that there is no requirement of getting clearance from the COD. The Tribunal had failed to note the decision of the Supreme Court and therefore, the order of the Tribunal is erroneous. 8. Learned counsel appearing for the respondent relied upon the decision in the case of Hindustan Copper Ltd. v. UOI reported in 2014 (307) ELT 662 (Jhar.), wherein it was held as follows .....

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