Customs, Excise and Gold Tribunal - Calcutta
Indian Oil Corporation Ltd. vs Commissioner Of Customs, Calcutta on 12 September, 2001
JUDGMENT
Archana Wadhwa
1. The appellant company is a Public Sector Undertaking. Accordingly, they are required to produce a Certificate of Clearance from the Committee of Secretaries in terms of the decision of the Supreme Court in the case of Oil & Natural Gas Commission v. Collector of Customs, Calcutta reported in 1991(37)ECR-21J=1992(61)ELT-3 dt. 11.10.1991 followed by further decision in the same case reported in 1994 (70) ELT-45 dt. 7.1.1994.
2. Since enough time has passed and no such Certificate has been submitted, we close the matter(s) for statistical purposes. The appellant company is at liberty to pray for reopening of the matter(s) on production of the Clearance Certificate, in terms of the aforesaid decision of the Hon'ble Supreme Court in the case of O.N.G.C. (supra).