Custom, Excise & Service Tax Tribunal
Karnataka Power Corporation Ltd vs Commissioner Of Customs, Chennai on 12 January, 2011
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No.C/338/2004
[Arising out of Order-in-Appeal No.C.Cus.328/04 dated 30.4.04 passed by the Commissioner of Customs (Appeals), Chennai]
For approval and signature:
Honble Ms. JYOTI BALASUNDARAM, Vice-President
Honble Dr. CHITTARANJAN SATAPATHY, Technical Member
1. Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? :
2. Whether it should be released under Rule 27 of the
CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? :
3. Whether the Members wish to see the fair copy of
the Order? :
4. Whether Order is to be circulated to the Departmental
Authorities? :
Karnataka Power Corporation Ltd.
Appellant/s
Versus
Commissioner of Customs, Chennai
Respondent/s
Appearance :
None Shri A.B.Niranjan Babu, SDR For the Appellant/s For the Respondent/s CORAM:
Honble Ms. Jyoti Balasundaram, Vice-President Honble Dr. Chittaranjan Satapathy, Technical Member Date of hearing : 12.1.2011 Date of decision : 12.1.2011 Final Order No.____________ Per Jyoti Balasundaram The assessee being an undertaking of the Government of Karnataka, clearance from the Committee on Disputes is required to pursue the appeal. No clearance is on record and the appeal is an old one. We, therefore, dismiss the appeal for want of COD clearance with liberty to the assessee to apply for restoration in the event of clearance being granted.
(Dictated and pronounced in open court) (Dr. CHITTARANJAN SATAPATHY) (JYOTI BALASUNDARAM) TECHNICAL MEMBER VICE-PRESIDENT gs 1 4