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    <title>1992 (6) TMI 99 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the applicability of the Supreme Court&#039;s directive in the ONGC case, emphasizing the necessity of clearance from the Committee of Secretaries before proceeding with litigation involving Public Sector Undertakings (PSUs) and government departments. It concluded that appeals of PSUs must be heard by the Committee of Secretaries and that the revenue should abstain from coercive measures until the Committee resolves the disputes. An individual member expressed dissent, suggesting a referral to a Larger Bench for resolution due to conflicting views within the Tribunal.</description>
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