2013 (11) TMI 17

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....Act, for short).      (b) On 15th October, 2008, the Revenue had preferred an appeal against the order of remit.      (c) On 8th April, 2009, the following order came to be passed:- The approval of the Committee of Disputes has not been taken. Consequently, we decline to entertain this appeal. The learned counsel for the appellant is granted leave to apply for approval of the Committee of Disputes in case such application has not been made. In case the Committee on Disputes grants approval, the revenue would be at liberty to file a fresh appeal within 15 days of the appellant receiving the order granting approval. This appeal stands disposed of in these terms.    &nbsp....

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....ommission Vs. Collector of Central Excise [1999] 116 STC 418 (SC) and Oil and Natural Gas Commission Vs. Collector of Central Excise [2004] 6 SCC 437. The directions given in the aforesaid decisions have been recalled by a larger Bench of the Supreme Court vide decision dated 17th February, 2011 in Electronics Corporation of India Ltd. Vs. Union of India and Others [2011] 332 ITR 58 (SC). The reasoning given by the Supreme Court in the said order reads as under:- The idea behind setting up of this Committee, initially, called a ''HighPowered Committee'' (HPC), later on called ''Committee of Secretaries'' (CoS) and finally termed ''Committee on Disputes'' (CoD) was to ensure that resources of the State are not frittered away in inter se l....

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....t timely clearance by the Committee on Disputes. In such cases, grant of clearance to one and not to the other may result in generation of more and more litigation. The mechanism has outlived its utility. In the changed scenario indicated above, we are of the view that time has come under the above circumstances to recall the directions of this court in its various orders reported as (i) ONGC v.CCE [1995] Supp 4 SCC 541 dated October 11, 1991 ; (ii) ONGC v. CCE [2004] 6 SCC 437 dated January 7, 1994 ; and (iii) ONGC v. City and Industrial Development Corporation [2007] 7 SCC 39 dated July 20,2007. 4. We have noted the facts of the present case. In the present case,the Committee of Disputes by decision dated 12th November, 2009, had refus....