Customs, Excise and Gold Tribunal - Calcutta
Commissioner Of Customs And Central ... vs Indian Oil Corporation Ltd. on 9 October, 2001
JUDGMENT
Archana Wadhwa
1. The respondent company is a Public Sector Undertaking. Accordingly, the Revenue is required to produce a Certificate of Clearance from the Committee of Secretaries in terms of the decisions of the Supreme Court in the case of Oil & Natural Gas Commission v. C.C., Calcutta reported in 1991 (37) ECR 21J = 1992 (61) ELT 3 dated 11.10.1991 followed by further decision in the case reported in 1994 (70) ELT 45 dated 7.1.94.
2. Since enough time has passed and no such Certificate has been submitted, we close the matter for statistical purposes. The Revenue is at liberty to pray for reopening of the matter on production of the Clearance Certificate in terms of the aforesaid decisions of the Hon'ble Supreme Court in the case of O.N.G.C. (supra).
(Pronounced in Court)