TMI Blog2016 (10) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... table and resolve the dispute vide order dated 2.11.2006, but the dispute could not be resolved. There is no Committee on Disputes in existence, which would take further view on the aspect that the matter already referred by it for settlement between the parties, in fact, could not be settled, hence, the appellant should be permitted to pursue the appeal. In these circumstances, the appellant cannot be left without any remedy. The order passed by the Tribunal dated 25.10.2012 declining to restore the appeal is set aside. The matter is remitted back for re-consideration thereof on merits. - Service Tax Appeal No. 9 of 2013 (O&M) - - - Dated:- 23-9-2016 - Rajesh Bindal And Darshan Singh, JJ. Mr. Anil Rathee, Advocate for the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (vi) Whether the action of the respondents-Central Excise is without jurisdiction and amounts to malafide exercise of the administrative powers ? (vii) Whether depositing of service tax in the consolidated fund of India directly amounts to irregularity ? (viii) Whether the Central Excise has the authority to demand Service Tax afresh with penalty under Section 76 of the Act when the amount has already been accounted for in the Consolidated Fund of India ? (ix) Whether manifest injustice has been done to the appellant ? 2. Learned counsel for the appellant submitted that vide Order-in- Original dated 8.2.2006, passed by the Commissioner, Central Customs Excise, Chandigarh, demand of service tax to the tune of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctronics Corporation of India Limited v. Union of India and others, (2001) 3 SCC 404, where it was opined that Committee on Disputes had out-lived its utility, the order passed in Oil and Natural Gas Commission's case (supra) was re-called. The appellant preferred fresh application before the Tribunal for restoration of the appeal, which was dismissed vide order dated 25.10.2012 for the reason that earlier similar application had been dismissed and there being no permission granted by the Committee on Disputes. Reference was also made to the instructions dated 24.3.2011 issued by Central Board of Excise Customs. 3. The submission is that the Committee on Disputes is no more functional. The dispute could not be settled between the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Tribunal for restoration of the appeal was dismissed on 12.3.2008. It was the stage, when the Committee on Disputes had passed the order directing the parties to sit across the table and resolve the dispute, but they had not made any efforts to resolve the same. Subsequently, as is not in dispute, the parties had made certain efforts to resolve the dispute, however, no final decision could be arrived at. 7. Hon'ble the Supreme Court in Electronics Corporation of India Limited's case (supra) opined that the Committee on Disputes, as constituted vide order passed in Oil and Natural Gas Commission's case (supra), had out-lived its utility and there was no need to resort to such mechanism. Thereafter, the appellant pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... award made in terms of the Permanent Machinery of Arbitration being outside the provisions of the Arbitration Act, 1940 would not constitute an award under the said legislation and would therefore neither be amenable to be set aside under the said statute nor be made a rule of the court to be enforceable as a decree lawfully passed against the judgment debtor. (iv) The Committee on disputes set up under the orders of this Court in the series of orders passed in ONGC cases did not prevent filing of a suit or proceedings by one PSE/PSU against another or by one Government department against another. The only restriction was that even when such suit or proceedings was instituted the same shall not be proceeded with till such time the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs could be initiated but could not be proceeded with till such time the Committee on Disputes granted permission. The permission from Committee on Disputes was not a mandatory requirement for institution of proceedings. The order passed by the High Court rejecting the plaint in the absence from Committee on Disputes was set aside. Committee on Disputes stands abrogated/dissolved and the orders directing constitution of such a Committee reversed. There is no question of either obtaining or insisting upon any clearance from the same. 10. At present, there is no Committee on Disputes in existence, which would take further view on the aspect that the matter already referred by it for settlement between the parties, in fact, could not be se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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