1998 (4) TMI 179

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... fact the above captioned appeals relate to a dispute between a Government Department and a public sector undertaking and, therefore, such appeals can only be filed in accordance with the law laid down by the judgment of the Hon'ble Supreme Court in the matter of ONGC vs. Collector of Central Excise & Customs (1992) 104 CTR (SC) 31 and the Cabinet Secretariat circulars, issued from time to time, to implement the Supreme Court directives. Hon'ble Tribunal have, in the matter of Indian Airlines vs. Asstt. CIT (1995) 53 ITD 121 (Del), taken a note of the relevant legal position regarding high powered committee's clearance requirements. 2. It may kindly be seen that the appellant has filed the above appeals without taking clearance of the high....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appeals and no fresh clearance is called for as identical matters are involved in these appeals. 4. On the other hand, the authorised representative for the assessee has taken us through his letter dt. 28th Aug., 1997, and the decisions relied therein. He further contended that the assessee is a public sector undertaking and in view of the decision of the Hon'ble Supreme Court in the case of ONGC vs. Collector of Central Excise & Customs (1992) 104 CTR (SC) 31, the Tribunal cannot proceed with the appeals unless clearance for prosecution has been obtained from a high powered committee consisting of representatives from the Ministry concerned, the Bureau of Public Enterprises and the Ministry of Law. Admittedly, no such permission has been ....