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

[Surender Gupta]

Yes, even central excise department is required to seek permission from COD (committee on disputes) for pursuing its case / dispute before CESTAT against the order of commissioner (Appeals). Please see, circular no. Circular No. 578/15/2001-CX, dated 20th June, 2001 and Circular No. 329/45/97-CX dated 14/8/97 and Circular No. 347/63/97-CX dated 27/10/97 and a detailed circular 27/27/94-CX Dated 2-3-1994.

AI Summary

Consent of Committee of Disposal required before a department pursues an appeal against a Commissioner (Appeals) order. When two central government departments are in dispute and litigation is proposed, prior consent must be obtained from the Committee of Disposal. This requirement applies to appeals against orders of the Commissioner (Appeals), and the Central Excise Department must seek COD permission before pursuing such appeals, as guided by departmental circulars.