TMI Blog2008 (2) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... e – held that as per the clarificatory orderfor above, impugned ratio of ONGC is not applicable so COD clearance is not required – delay is condonable so Comm(A) should have decided the appeal on merits – appeal is allowed by way of remand - ST/13/2008-SM(BR) - 296/2008-SM(BR)/(PB) - Dated:- 11-2-2008 - Justice S. N. Jha, President [Order]-1. This appeal is directed against the order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. On behalf of the Revenue, a preliminary objection was taken to the maintainability of this appeal on ground that the necessary clearance from the Committee on Disputes (COD) in accordance with the decision of the Supreme Court in ONGC v. CCE, 1992 (61) E.L.T. 3 (S.C.) as clarified by the order dated 7-1-1994, reported in 1994 (70) E.L.T. 45 (S.C.) has not been obtained and therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to take away those remedies………. It is abundantly clear that the machinery contemplated is only to ensure that no litigation comes to Court without the parties having had an opportunity of conciliation before an in-house Committee……" 5. As far as the instant case is concerned, the Commissioner (A) dismissed the appeal on the ground of non-compliance without going into the merits of the case. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad been substantially complied with. The Commissioner (A) should in all fairness have condoned the delay by extending the period of compliance and treated the order to have been complied with as has been complied within the extended period, and decided the appeal on merits. The impugned order of the Commissioner (Appeals) in the circumstances is fit to be set aside. 7. In this view of the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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