Custom, Excise & Service Tax Tribunal
The Commissioner Of Customs & Central ... vs M/S. Bharath Electronics Limited on 2 January, 2008
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH AT BANGALORE Appeal No: E/665/2005 (Arising out of Order-in-Appeal No: 57/2005 CE dated 17.6.2005 passed by the Commissioner of Central Excise (Appeals-II), Bangalore.) 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? Yes 3. Whether their Lordship wish to see the fair copy of the Order? 4. Whether Order is to be circulated to the Departmental authorities? The Commissioner of Customs & Central Excise Bangalore-III Commissionerate Bangalore. Appellant Vs. M/s. Bharath Electronics Limited Respondent
Appearance Shri K. Sambi Reddi, Authorised Representative (JDR) for the Revenue. None for the Respondents.
CORAM DR. S.L. PEERAN, HONBLE MEMBER (JUDICIAL) SHRI T. K. JAYARAMAN, HONBLE MEMBER (TECHNICAL) Date of Hearing: 02.01.2008 Date of decision: 02.01.2008 ORDER No._______________________2008 Per Dr. S. L. Peeran (Oral) Revenue has filed this appeal against the PSU. They were required to have produced clearance certificate from the Committee of Secretaries to pursue this appeal in terms of Apex Court judgment rendered in the case of ONGC reported in 1992 (61) ELT 3 (SC) as well as its clarificatory judgment reported in 1994 (70) ELT 45.
2. As the Revenue has not produced the clearance certificate from the Committee of Secretaries, hence, the appeal is dismissed. However, granting liberty to the Revenue to seek restoration of the appeal, as and when they get the clearance certificate from the Committee of Secretaries.
(Pronounced and dictated in open Court) (T. K. JAYARAMAN) Member (T) (S.L.PEERAN) Member (J) //rv// ??
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