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    <title>2009 (4) TMI 651 - CESTAT, NEW DELHI</title>
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    <description>Fresh Committee of Disputes clearance was required before an appeal arising from remand proceedings could proceed, because the Supreme Court directions were treated as applying at every stage of public sector litigation. The reasoning was that each stage may involve further expenditure from the public exchequer, so no matter should come before a court or tribunal without prior scrutiny by the Committee. The argument that clearance obtained in the original proceedings covered the remand stage was rejected as inconsistent with the object and wording of those directions. Earlier Tribunal rulings treating remand matters as mere continuations of the original proceedings were not followed because they did not consider the Supreme Court directions in ONGC.</description>
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      <link>https://www.taxtmi.com/caselaws?id=126167</link>
      <description>Fresh Committee of Disputes clearance was required before an appeal arising from remand proceedings could proceed, because the Supreme Court directions were treated as applying at every stage of public sector litigation. The reasoning was that each stage may involve further expenditure from the public exchequer, so no matter should come before a court or tribunal without prior scrutiny by the Committee. The argument that clearance obtained in the original proceedings covered the remand stage was rejected as inconsistent with the object and wording of those directions. Earlier Tribunal rulings treating remand matters as mere continuations of the original proceedings were not followed because they did not consider the Supreme Court directions in ONGC.</description>
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