TMI Blog2013 (8) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... was mentioned that the appellant is given liberty to seek restoration of the appeal on obtaining clearance from the Committee. 2. The learned counsel for the appellant submits that, in view of the decision of the Hon ble Supreme Court in the case of Electronic Corporation of India Ltd. - 2011-TIOL-18-SC-CX-CB = 2011 (265) E.L.T. 11 (S.C.) = 2011 (21) S.T.R. 593 (S.C.), clearance from the Committee on Disputes is no longer required for a public sector undertaking for filing of appeals and, therefore, in the present case also there is no clearance required from CoD and hence the appeal be restored. The learned counsel further submits that, the Hon ble High Court of Delhi in the case of Commissioner of Income Tax v. Gas Authority of India L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd it has not become a nullity if such decisions were taken prior to the pronouncement of the decision in the case of Electronics Corporation of India Ltd. by the Hon ble Apex Court. Since in the present case, the request of the appellant have been rejected by the CoD, the question of restoration of appeal would not arise. 3.2 Reliance has also placed on the decision of the Tribunal in the case of Commissioner of Customs, Mangalore v. Kudremukh Iron Ore Co. - 2013 (292) E.L.T. 427 wherein, in similar circumstances, the application for restoration of appeal was dismissed since the CoD declined permission prior to 17-2-2011 when the Apex Court pronounced judgment in the case of Electronics Corporation of India Ltd. (supra). Therefore, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... position on the date of pronouncement of the order of the Apex Court in Electronics Corporation of India Ltd. case was that the appellant s application stood rejected by the CoD. The argument of the appellant that the benefit of the decision of the Apex Court in the case of Electronics Corporation of India Ltd. should be extended to them is bereft of any merit, because their application had already been rejected as per the then existing procedure. In such cases, it is not permissible to reopen all the past cases where either application has been rejected by the CoD or the appellant had not applied for any such permission. 4.2 The decision of the Hon ble High Court of Delhi in Gas Authority of India Ltd. cited supra, makes this position v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prior to 17-2-2011 when the Apex Court pronounced its judgment in the case of Electronics Corporation of India Ltd., either party cannot pursue the appeals and prior to 17-2-2011 such appellants are bound to obtain clearance from the CoD as per the judgment recalled by the Electronics Corporation of India Ltd. judgment. 4.4 As regards the reliance placed by the appellant on the Calcutta High Court decision in the case of Steel Authority of India Ltd., the facts of the case did not deal with the situation where the application to the CoD had already been rejected. It dealt with a situation where the CoD clearance was not produced. Therefore, the facts are different and distinguishable. 5. In view of the above, we do not find any merit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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