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Commissioner, C. Ex. & S. Tax, Vadodara-II Versus M/s Gas Authority of India Ltd.

2016 (8) TMI 542 - CESTAT AHMEDABAD

Restoration of appeal - Appeal dismissed by Tribunal for want of clearance from Committee on Disputes (COD) - Held that:- the issue before Hon'ble Gujarat High Court in the case of Commissioner Of Central Excise And Customs Versus Krishak Bharti Cooperative Ltd [2016 (6) TMI 358 - GUJARAT HIGH COURT] was to consider application for restoration of appeal dismissed earlier for want of clearance from COD. The said application was opposed by the respondent on the ground of delay. While considering t .....

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- Restoration of appeal allowed - Application No.E/ROA/10833/2015 Appeal No.E/116/2006-DB - Order No.M/10413/2016 - Dated:- 18-7-2016 - Dr. D.M. Misra, Member (Judicial) and Mr. P.M. Saleem, Member (Technical) For Appellant: Shri Sameer Chitkara, Addl.Commr.(A.R.) For Respondent: Shri Anand Nainawati, Advocate ORDER Heard both sides. 2. This miscellaneous application is filed by the Revenue seeking restoration of the appeal dismissed earlier by this Tribunal on 07.01.2010 for want of clearance f .....

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e relevant to pursue the appeal before this Tribunal and the appeals dismissed earlier for want of clearance from COD have been allowed to be restored. In support, he has referred to the judgment of Hon'ble Calcutta High Court in the case of Steel Authority of India Ltd Vs CESTAT Kolkata - 2013 (293) ELT 510 (Cal.), Hon'ble Karnataka High Court in the case of Karnataka Power Corpn. Ltd Vs Astt.CC (Refunds), Chennai - 2015 (323) ELT 303 (Mad.), Hon'ble Meghalaya High Court in the case .....

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D clearance were pending before the appropriate authority as on the date of delivery of the judgment by the Hon'ble Supreme Court in Electronics Corporation of India Ltd case (supra). In the present case also, the Department should produce evidence to support the fact that the application for clearance from COD has been pending as on the date of judgment of Hon'ble Supreme Court in the said case. 4. In response to the said argument, in his rejoinder the learned Authorised Representative .....

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ining the facts of the said case, the Hon'ble High Court allowed their application observing that permission from COD was pending as on the date of the said order. The said judgment cannot be interpreted that in absence of pendency of application before COD, the appeal cannot be restored inspite of specific observation of Hon'ble Supreme Court in the case of Electronics Corporation of India Ltd (supra) that COD mechanism has outlived its utility. 5. We find force in the contention of the .....

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