COMMITTEE OF DISPOSAL

[DR.MARIAPPAN GOVINDARAJAN]

IF THERE IS ANY DISPUTE BETWEEN TWO CENTRAL GOVERNMENT DEPARTMENTS AND THE SAME WANT TO GO FOR LITIGATION CONSENT OF COMMITTEE OF DISPOSAL SHOULD BE GOT. THE QUERY IS WHETHER THE CENTRAL EXCISE DEPARTMENT IS TO GET THE CONSENT OF COD BEFORE GOING FOR APPEAL BEFORE CESTAT AGAINST THE ORDER OF COMMISSIONER OF APPEALS

AI Summary

Central Excise must get COD approval before appealing to CESTAT against Commissioner of Appeals' order. A query was raised regarding whether the Central Excise Department must obtain consent from the Committee on Disposal (COD) before appealing to the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) against an order from the Commissioner of Appeals. The response confirmed that the department does need COD's permission to proceed with such litigation. Several circulars were referenced to support this requirement, including Circular No. 578/15/2001-CX and others from 1997 and 1994, which outline the procedural necessity for obtaining COD consent in inter-departmental disputes.