Customs, Excise and Gold Tribunal - Calcutta
Sail, Durgapur Steel Plant vs Commissioner Of Customs, Kolkata on 20 November, 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 High Powered Committee on Disputes in terms of the decision of the Hon'ble Supreme Court in the case of Oil (sic) reported in 1991 (37)ECR-21-J=1992(61)ELT-3 dated 11.10.91 followed by further decision in the same 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 satistical purposes. The appellant company is at liberty to pray for reopening of the matter on production of the Clearance Certificate in terms of the aforesaid decision of the Honourable Supreme Court in the case of O.N.G.C. (supra).
Pronounced in the open court.