Custom, Excise & Service Tax Tribunal
Ongc Ltd vs Commissioner Of Central Excise, Raigad on 27 January, 2011
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT No. I APPEAL No.E/3286/05 (Arising out of Order-in-Appeal No.AT/324/RGD/2005 dated 22/06/2005 dated passed by Commissioner of Central Excise (Appeals), Mumbai-II) For approval and signature: Honble Mr. Ashok Jindal, Member (Judicial) Honble Mr. P.R. Chandrasekharan, Member (Technical) ======================================================
1. Whether Press Reporters may be allowed to see : No 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 Their Lordships wish to see the fair copy : Seen of the Order?
4. Whether Order is to be circulated to the Departmental : Yes authorities?
====================================================== ONGC Ltd., Appellant Vs. Commissioner of Central Excise, Raigad Respondent Appearance:
Shri.P.K. Agrawal, Jt. CDR for appellant None - for respondent CORAM:
Honble Mr. Ashok Jindal, Member (Judicial) Honble Mr. P.R.Chandrasekharan, Member (Technical) Date of Hearing : 27/01/2011 Date of Decision : 27/01/2011 ORDER NO Per: Ashok Jindal
1. Revenue has filed this appeal against the ONGC (a public sector undertaking).
2. As per the decision of the apex Court in the case of respondent, no appeal is maintainable if either of the party is a public sector undertaking and no clearance from the Committee of Disputes has been obtained for contesting the issue before this Tribunal.
3. In this matter a query has been made to the Ld. JCDR, who submits that the Revenue (appellant) has not been able to obtain the permission from the Committee on Disputes to contest the matter before this Tribunal and a letter dated 13/07/2009 has already been placed by the respondent on record, which confirms that thus COD declined to permit CBEC to pursue the appeal with the CESTAT.
4. As the Revenue has failed to obtain the clearance from the Committee on Disputes to contest the appeal before this Tribunal, the appeal is dismissed as not maintainable.
(Dictated in Court) (P.R. Chandrasekharan) Member (Technical) (Ashok Jindal) Member (Judicial) pj 1 2