2013 (11) TMI 30

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....i/b Divya Shah, Associates, for the Respondent. ORDER In the present case, the CESTAT had dismissed an appeal of the Revenue on the ground that clearance of the Committee on Disputes had not been obtained. Subsequently, on an application by the Revenue, the appeal was restored by the Tribunal on 20 May, 2011 [2011 (271) E.L.T. 576 (Tri.-Mumbai)]. The appeal was dismissed on 2 January, 2012 [....

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....Board's clarification in the matter and CESTAT, WZB, Mumbai restored the departmental appeal vide Misc. Order No. M/380/2011-WZB/C-II(EB), dated 20-5-2011. The said miscellaneous order of the Tribunal seems to be bad in law as the Tribunal has erroneously interpreted the Apex Court judgment in the ECIL case to restore the departmental appeal. It is felt that the miscellaneous order may lead to uns....

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....f a Constitution Bench of the Supreme Court in Electronics Corporation of India Ltd. v. Union of India - 2011 (265) E.L.T. 11 (S.C.) = 2011 (21) S.T.R. 593 (S.C.), the Committee on Disputes (COD) was held to have outlived its utility consequent upon which the Supreme Court recalled its earlier directions on the subject. The apprehension of the Revenue is that applications seeking restoration of di....