Prior committee clearance required for Revenue appeals involving a public sector undertaking; Tribunal treated them as not maintainable.

Revenue appeals involving a public sector undertaking could not be proceeded with because the Tribunal applied the governing Supreme Court rule requiring prior clearance from the designated committee. As no such clearance had been obtained despite repeated reminders, and the matters had remained blocked for a prolonged period, the Tribunal treated the appeals as not maintainable and dismissed them.

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Issues: Whether the Revenue's appeals could be entertained in the absence of clearance from the designated committee and were maintainable before the Tribunal.

Analysis: The appeals were filed on behalf of the Revenue in respect of an assessee that was a public sector undertaking. The Tribunal noted that, in the light of the governing Supreme Court decision, it could not proceed with the appeals unless prior clearance from the prescribed committee had been obtained. As no such clearance had been received despite repeated reminders, and the matters had remained blocked for a considerable time, the Tribunal declined to keep them pending indefinitely.

Conclusion: The appeals were held to be not maintainable and were dismissed.

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