TaxTMI 
TaxTMI 
2013 (12) TMI 1572
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.... in the light of judgment of the Supreme Court in the case of ONGC v. CCE, reported in 1992 (61) E.L.T. 3 (S.C.), the petitioner must first approach for settlement of its disputes before the Committee constituted by the Apex Court, however, a liberty was granted to revive the appeal as and when such clearance is obtained. 2. As it reveals from the record, the adjudicating authority, after hearing counsel for the parties, passed the order dated 21-2-2006 (Anx. 1) directing ad infra : - "(i) I confirm the demand of Service Tax of Rs. 1,24,489/- (Rs. One Lac Twenty Four Thousand Four Hundred Eighty Nine only) and Education Cess of Rs. 1,656/- (Rs. One Thousand Six Hundred Fifty Six Only) under Section 73(1) of the Finance....
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.... approach the Committee on Disputes (CoD) constituted under the order of the Apex Court and even if the constitution of the Committee has been set aside by the Apex Court in its later judgment rendered in the case of Electronics Corporation of India Limited v. Union of India & Ors., reported in 2011 (3) SCC 404 = 2011 (21) S.T.R. 593 (S.C.) = 2011 (265) E.L.T. 11 (S.C.), still, the Tribunal was of the view that since the petitioner failed to approach the CoD under directions of the Tribunal, at least, such indulgence cannot now be granted to the petitioner for affording opportunity of hearing to be heard on merits. 5. Submission of counsel for the petitioner is that once the Apex Court has finally observed in the judgment, referred ....
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....Union of India and Others, reported in (2011) 3 SCC 404. It will be appropriate to quote the relevant paras 10, 16 to 19 of the judgment of the Apex Court ad infra : - "10. The above two instances are given only to highlight the fact that the mechanism set up by this Court in its orders reported in (i) Oil and Natural Gas Commission v. CCE (ONGC-II), dated 11-10-1991, (ii) Oil and Natural Gas Commission v. CCE (ONGC-III), dated 7-1-1994, and (iii) Oil and Natural Gas Commission v. City & Industrial Development Corpn. Maharashtra Ltd. (ONGC-IV), dated 20-7-2007 needs to be revisited. 16. Whilst the principle and the object behind the aforesaid orders is unexceptionable and laudatory, experience has shown that desp....
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.... recall the following orders reported in : (i) ONGC-II, dated 11-10-1991, (ii) ONGC-III, dated 7-1-1994, and (iii) ONGC-IV, dated 20-7-2007." 9. The Committee on Disputes was constituted with the concept of dispute resolution by the High-Powered Committee to amicably resolve the disputes involving the State Governments and their instrumentalities and the basic idea behind it was that the setting up of the CoD to ensure that resources of the State are not frittered away in inter se litigations between the entities of the State but by passage of time, it resulted in generation of of more and more litigation and the mechanism, which was i....