Custom, Excise & Service Tax Tribunal
Indian Oil Corporation Ltd vs Commr. Of C. Ex., Haldia on 24 July, 2009
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
EAST ZONAL BENCH: KOLKATA
Stay Application No.-288/09
&
Excise Appeal No. 219/09
(Arising out of Order-in-Appeal No.52/HAL/2008 dated-28.11.2008 passed by the Commissioner (Appeals-I), Central Excise, Kolkata)
For approval and signature:
Shri S.S. KANG, Honble Vice President
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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 ?
3. Whether Their Lordships wish to see the fair copy :
of the Order?
4. Whether Order is to be circulated to the Departmental :
Authorities ?
Indian Oil Corporation Ltd.
Applicant (s)/Appellant (s) Vs. Commr. of C. EX., Haldia Respondent (s) Appearance:
NONE for the Applicant/Appellant (s) A.K. Sharma, JDR for the Respondent (s) CORAM:
Shri S.S. KANG, Honble Vice President Date of Hearing : 24/07/09 Date of decision: -24/07/2009 ORDER NO Per Shri S.S. Kang
1. None appeared for the appellant.
2. Heard the Ld. JDR.
3. As the applicant is a public sector undertaking, they require clearance certificate from COD to pursue the appeal. I find that Honble Supreme Court in the case of ONGC in 1991 (37) ECR-21J=1992 (61) ELT-3 dt. 11.10.1991 held that no Court or Tribunal shall proceed with the matter without permission from Committee on Disputes. Stay application and appeal of the appellant is dismissed with liberty to the appellant to pursue the matter as and when clearance from COD is received by them.
(Dictated and pronounced in the open court) Sd/-
( S.S. KANG) VICE PRESIDENT k.b/-
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Excise Appeal No. 219/09 2