2014 (1) TMI 61

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....cate For the Respondent: Mr. N. Jagdish, Superintendent (AR) Order Per: P. G. Chacko These applications filed by the appellant in appeals No. E/1582 & 1583/1998 seek restoration of the two appeals which were dismissed for want of clearance from the Committee on Disputes by this bench vide final order No.1183 & 1184/2001 dated 26.6.2001. The learned counsel for the appellant produces th....

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....ent. The representative of Dept. of Legal Affairs observed that in view of the above position, there was no justification for any further litigation on this issue. The department should abide by the decision of the apex court and it should not press the demand on this issue against HPCL in these cases. The Committee was of the view that the Dept. should not press demand on this issue in thes....

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....is this decision of the apex court that was noted by the committee in the relevant minutes. In this scenario, we hold that there is no subsisting issue between the assessee and the Revenue inasmuch as the decision taken by this tribunal on the substantive issue was upheld by the apex court on merits and that decision is against the Revenue. Further, from the minutes of the committee, it appears th....