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<h1>CESTAT dismisses Revenue's appeal for lack of clearance certificate from Committee of Secretaries</h1> <h3>COMMISSIONER OF CUSTOMS, BANGALORE Versus BHARATH ELECTRONICS LTD.</h3> COMMISSIONER OF CUSTOMS, BANGALORE Versus BHARATH ELECTRONICS LTD. - 2007 (218) E.L.T. 538 (Tri. - Bang.) The Appellate Tribunal CESTAT, Bangalore dismissed the appeal filed by the Revenue against the PSU as they did not obtain clearance certificate from the Committee of Secretaries. The appeal was not supposed to be filed as the matter was remanded for de novo by the Commissioner (A). The Original Authority was directed to conclude the remand proceedings within four months.