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TMI Blog2022 (7) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... . Nisha Bagchi, Udai Khanna and Ms. B. Sunita Rao, Advocates, for the Appellant. Shri G. Umapathy, Sr. Advocate, Rohit K. Singh, AOR, for the Respondent. ORDER We have heard Mr. Arijit Prasad, Learned Senior counsel appearing for the appellants and Shri G. Umapathy, learned senior counsel appearing for the respondents. 2. The appeal challenges the order dated 29-1-2013 [2013 (293) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting approval from the Committee of Disputes (CoD) was out-lived. He submits that the Court has, therefore, recalled the directions issued in the earlier orders recorded in ONGC (1992) and ONGC (1995), ONGC (2004), ONGC (2007) [ONGC II, ONGC III and ONGC IV]. 4. Shri Prasad, Learned Senior Counsel submits that as such the matters which had reached finality now could not have been re-opened. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... doubt that Mr. Prasad submits that the permission granted was for the subsequent year and not for the same assessment year. However, it cannot be disputed that the issues in both the appeals of the Revenue and appeal of the assessee were interconnected. In the peculiar circumstances the High Court exercised its discretion to sub-serve the interest of justice. 8. It cannot said that the discr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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