2013 (12) TMI 510

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.... up in pursuance to the order passed by the Hon'ble Supreme Court in the case of ONGC vs. CCE reported in 1992 (61) ELT 3 (SC). The Committee on Disputes declined permission to pursue the appeals before the Tribunal. 3. The applicants filed these applications relying upon the decision of the Hon'ble Supreme Court in the case of Electronic Corporation of India Ltd. vs. UOI reported in 2011 (265) ELT 11(SC). 4. The contention of the applicants is that the Hon'ble Supreme Court in the case of Electronics Corporation of India Ltd. (supra) held that COD mechanism has not achieved the results for which it was constituted and has in fact led to delays in litigation and recalled the earlier orders passed in this regard. The contention is that....

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..... 8. The applicants heavily relied upon the decision of the Hon'ble Calcutta High Court in the case of Steel Authority of India Ltd. (supra). We have gone through the judgment. We find that in that case the appeal filed by Steel Authority of India Ltd. was dismissed as Steel Authority of India Ltd. had not produced any clearance from the Committee on Disputes. The Hon'ble High Court noticed the fact that Steel Authority of India Ltd. had not produced evidence of having applied for clearance from the Committee on Disputes and had not produced any clearance. In such a situation, the Hon'ble High Court, after relying upon the decision of the Hon'ble Supreme Court, set aside the order passed by the Tribunal. In these circumstances, the ratio....