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Chennai Petroleum Corporation Ltd Versus Commissioner of Central Excise, Chennai-I

2015 (10) TMI 1130 - CESTAT CHENNAI

Restoration of appeal - Power of Committee of disputes - Held that:- When the appeal was dismissed by the Tribunal, it was conscious of the law declared in the ONGC case reported in [1991 (10) TMI 58 - SUPREME COURT OF INDIA] as to resolution of dispute between Union of India and Central PSUs of this country. It transpires from the minute of the Committee on Disputes under Sl.No.31 that appellant was permitted to contest appeal only on levy of penalty. It clearly demonstrates that the appellant .....

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n, there was no permission to litigate on duty demand. - decision of Committee on Disputes is no more requirement according to judgement of Supreme Court in ECIL case (2011 (2) TMI 3 - Supreme Court). But there is specific denial by Committee to dispute further probably to prevent wastage of time of the court as well as resources of the country. Therefore, appellant is not permitted to litigate further with Revenue. - Decided against assessee. - Application Nos. E/ROA/41931/2014 in E/471/2005, E .....

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t rendered in the case of ONGC reported in 2009 (233) ELT 30 (SC) was removed by the Apex court in the Electronics Corporation of India Ltd. Vs UOI reported in 2011 (265) ELT 11 (SC)]. Accordingly, there is no necessity of decision of Committee on Disputes to pursue a litigation by Central Public Sector Undertaking before Tribunal. Therefore, the Committee's decision in so far Sl.No.31 of the minute is concerned, shall not have a bearing to the present appeals. 2. It was further submitted by .....

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, for the reason aforesaid, appellant should not be deprived of process of justice. Restoration of appeal may be made accordingly. 4. Revenue on the other hand says that once the Committee on Disputes did not prefer to allow Public Sector Undertaking appellant to litigate with Revenue, the appellant looses all its rights being governed by the policy of Union. Therefore, ROA application should be dismissed. 5. Heard both sides and perused the records. 6. When the appeal was dismissed by the Tribu .....

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