2013 (2) TMI 279

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Commissioner (AR) Per: S.S. Kang: Heard both sides. 2. The applicants filed the application for restoration of the appeal. The applicants are Public Sector Undertakings. The appeal was dismissed vide final order dated 15/12/2008 as the Committee on Dispute declined permission to pursue the appeal. The applicants relied upon the decision of the hon'ble Supreme Court in the case of Electron....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....04/KOL/12 dated 25.07.2012. The Tribunal, after relying upon the decision of the Hon'ble Delhi High Court in the case of Commissioner of Income Tax vs. Gas Authority of India ltd. vide order dated 13.02.2012, held that in case of permission has been already been declined by the Committee on Dispute prior to decision of the Hon'ble Supreme Court in the case of Electronics Corpn. Of India (supra) ha....