Customs, Excise and Gold Tribunal - Bangalore
Bharath Earth Movers Ltd., Bangalore vs The Commissioner Of Central Excise, ... on 6 December, 2001
JUDGMENT
G.A. Brahma Deva
1. Sh. Naganand, Ld. Counsel, appearing for the appellants requests for sometime on the ground that the applicants have applied for clearance and the same is pending before the Committee of Secretaries. He also submitted that clearance has already been granted in connected matter and the demand arising in the impugned order is a consequence of the connected appeal. Clearance given in the connected case may be considered in treating that, as this matter is also covered by the clearance of the Committee of Disputes. In this connection he drew my attention to the observations made by the Tribunal in Final order no. E/1211/97-B in appeal no. E/1027/89 in their own case that "we find that the permission has been given to M/s. Kudermukh Iron Ore Co. Ltd. but as the issue is the same and the present appellants were the manufacturer, we consider that the matter is covered by the clearance of the Committee of Disputes".
2. I have considered the submissions. I find that the matter is of 1997. It is a settled position now that, matter relates to Public Sector Undertaking can not be proceeded unless clearance from the Committee of Secretaries is produced, as observed by the Supreme Court in the case of ONGC reported in 1992 (61) ELT 3 as well as in its clarificatory judgment reported in 1994 (70) ELT 45. No clearance has been placed on record. In view of this position I am not inclined to grant an adjournment as prayed for. Further I am also not convinced that the plea taken by the advocate that clearance given in connected case will cover this matter also. In view of this position appeal is liable to be dismissed for want of clearance. Accordingly appeal is dismissed. However, the party is at liberty to apply for restoration of appeal as and when clearance is produced. Ordered accordingly.
(Pronounced and dictated in the open court.)