Appeals Dismissed for Lack of Clearance: Importance of Procedural Compliance

COMMISSIONER-CENTRAL EXCISE & CUSTOM SURAT-I - Versus KRISHAK BHARTI COOPERATIVE LTD

COMMISSIONER-CENTRAL EXCISE & CUSTOM SURAT-I - Versus KRISHAK BHARTI COOPERATIVE LTD - TMI Issues: Failure to obtain clearance from the Committee for appeals filed, Dismissal of appeals without clearance

In this judgment by the Gujarat High Court, the court highlighted the importance of obtaining clearance from the Committee before proceeding with appeals. The court referred to a Supreme Court decision emphasizing the obligation of courts and tribunals to demand clearance in such cases. The appellant in this case had not obtained clearance, leading to the dismissal of the appeals. Despite being given time to obtain clearance, the appellant failed to do so, as evidenced by a communication from the Additional Commissioner. The court noted that the appeals were filed without prior approval, rendering them ineligible for further proceedings. Citing the Supreme Court decision, the court dismissed the appeals but granted liberty to apply for revival upon obtaining clearance from the Committee. The judgment serves as a reminder of the procedural requirement of obtaining clearance before pursuing appeals, as mandated by legal precedents.