https://www.taxtmi.com/caselaws?id=201676 Prior clearance from the Committee of Disputes was treated as necessary before pursuing departmental action against an undertaking of the Central Government, and the absence of that clearance rendered the departmental appeal not maintainable. The text also notes that where the short levy had already been paid before issuance of notice, no penalty or interest was payable. On that basis, the departmental challenge failed and the earlier finding on absence of penalty and interest was left undisturbed. en-us Fri, 17 Sep 2010 00:00:00 +0530 Thu, 27 Jan 2011 23:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201676 Prior clearance from the Committee of Disputes was treated as necessary before pursuing departmental action against an undertaking of the Central Government, and the absence of that clearance rendered the departmental appeal not maintainable. The text also notes that where the short levy had already been paid before issuance of notice, no penalty or interest was payable. On that basis, the departmental challenge failed and the earlier finding on absence of penalty and interest was left undisturbed. Case-Laws Central Excise Fri, 17 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201676