2013 (1) TMI 668

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....e Customs, Excise & Service Tax Appellate Tribunal, New Delhi (CESTAT) in Customs ROA Application No. 41/2011 in Customs Appeal No. 538/2007. According to the learned counsel, the impugned order dated 30.04.2012 is an order passed in appeal by the Appellate Tribunal (CESTAT). The learned counsel for the respondent has no objection to the writ petition being converted into an appeal under Section 130 of the said Act. Consequently, we direct the Registry to re-number this writ petition as Cus. Act Appeal under Section 130 of the said Act. 2. The grievance of the appellant is that the impugned order restores Customs Appeal No. 538/2007 which had been dismissed by virtue of a final order No. C-95/11 dated 18.02.2011 on the ground that the cl....

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....ssed for want of COD clearance, with liberty to the appellant to come up before this Tribuna1 after obtaining necessary clearance from COD. Appeal is disposed of in above manner.     5. Misc. application allowed and appeal dismissed." 3. It is pertinent to note that the Tribunal, while dismissing the appeal for want of COD clearance, granted liberty to the revenue to come up before the Tribunal after obtaining necessary clearance from the Committee on Disputes and that the appeal was disposed of in that manner. 4. Sometime thereafter, the revenue filed the said Customs ROA Application No. 41/2011 seeking revival of the appeal in view of the Supreme Court's decision in the case of Electronics Corporation of India Limi....

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....on the ground of discrimination. We need not multiply such illustrations. The mechanism was set up with a laudatory object. However, the mechanism has led to delay in filing of civil appeals causing loss of revenue. For example, in many cases of exemptions, the Industry Department gives exemption, while the same is denied by the Revenue Department. Similarly, with the enactment of regulatory laws in several cases there could be overlapping of jurisdictions between, let us say, SEBI and insurance regulators. Civil appeals lie to this Court. Stakes in such cases are huge. One cannot possibly expect timely clearance by CoD. In such cases, grant of clearance to one and not to the other result in generation of more and more litigation. The mecha....