South Eastern Coalfields Ltd, ... vs Assistant Commissioner Of Income Tax ... on 23 February, 2023
On a perusal of the aforesaid position of law, we are of the
considered view, that pursuant to the judgment of the Hon'ble Apex Court
in the case of ONGC Vs. Chief Commissioner, Central Excise (supra) as was
applicable at the relevant point of time when the department had filed the
present appeal i.e. on 04.06.2008, it was obligatory on the part of the
Tribunal to have demanded a clearance from the CoD, and in absence of
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South Eastern Coalfields Group of cases
such clearance it was obligated not to have proceeded with any further on
the said matter.