TaxTMI 
TaxTMI 
TaxTMI 
1998 (12) TMI 566
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....n, Member (T)]. - The subject Reference Application has been filed by the Commissioner of Central Excise, Patna which purports to raise a question of law arising out of the Tribunal's Order No. S-16/A-36, dated 9-1-1998 [2004 (177) E.L.T. 477 (Tribunal)]. 2. We find that despite a direction of the Bench to the learned SDR, Shri T. Premkumar for the applicant Commissioner to produce a Certi....
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.... the Tribunal be passed in this connection. We have, therefore, taken the oral application of the learned SDR on record and dealt with the matter as submitted above. 3. In the first instance, we are unable to accept the proposition advanced by the learned SDR in regard to approval which was given for hearing of the appeal proper. We observe that reference to the Committee on Disputes is requ....
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.... Public Sector Undertaking of the Government of India and Public Sector Undertakings in between themselves, to ensure that no litigation comes to Court or to a Tribunal without the matter having been first examined by the Committee and its clearance of litigation. Government may include a representative of the Ministry concerned in a specific case and one from the Ministry of Finance in the Commit....
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.... is apparent from the said direction that this is applicable to all litigations. Reference Application is a separate litigation just as an appeal to a higher forum is a separate litigation in terms of this direction. Therefore, if a Certificate from the Committee is required for filing an appeal to the Supreme Court against this Order of the Tribunal, there is no reason why a Certificate is not re....