2009 (12) TMI 378

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....9 by STO (Review) addressed to Commissioner of Central Excise, Indore and submitted that the concerned Committee has found that the matter is related to the dispute between State owned PSU and the Central Government, therefore, the COD clearance is not required. In that regard, it appears that the authority has placed reliance in the decision of the Tribunal in Karnataka Land Army Corporation Ltd. v. Commissioner of Service Tax, Bangalore reported in 2009 (16) S.T.R. 39 (Tri. -Bang.) and of the Hon'ble Allahabad High Court in the matter of U.P. State Cement Corporation Ltd. v. Union of India reported in 1996 (86) E.L.T. 7 (All.) to which our attention is drawn. The learned DR has also drawn our attention to the decision of the Hon'ble Supre....

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....poration or Company owned by a State Government. Therefore, the petitioner cannot be asked to seek clearance from the High Power Committee which does not seem to have any representative from the State Government." 4. The Hon'ble Allahabad High Court before arriving at the said finding has referred to the decision of the Apex Court in ONGC v. Collector of Central Excise reported in 1992 (61) E.L.T. 3 (S.C.) and 1994 (70) E.L.T. 45 (S.C). 5. The Apex Court in ONGC Ltd. v. City & Indus. Dev. Corpn., Maharashtra reported in 2009 (13) S.T.R. 482 (S.C.) = 2009 (13) S.T.R. 482 (S.C.) = 2009 (233) E.L.T. 30 (S.C.) after taking note of its earlier decision in the matter of Chief Conservator of Forests, Govt. of A.P. v. Collector and Ors. repor....