2022 (7) TMI 1241

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....l being CEXA No. 23 of 2013 filed by the present appellant, which was in turn filed, challenging the order dated 26th April 2013 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata (hereinafter referred to as the "CESTAT"), dismissing the application filed by the present appellant seeking rectification of the order dated 30th October 2012 passed by the CESTAT. The application was filed on the ground that while passing the order dated 30th October 2012, the CESTAT did not notice the fact that the application filed by the present appellant was pending before the Committee of Disputes (for short "CoD"). 2. The appellant is a Public Sector Undertaking (for short "PSU") of the Government of India. The ....

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....onics Corporation of India Limited v. Union of India and Others (2011) 3 SCC 404, held that the mechanism which was sought to be invoked for getting approval from the CoD, has outlived its utility. This Court, therefore, recalled the directions issued in the earlier orders recorded in the cases of Oil and Natural Gas Commission and Another v. Collector of Central Excise 1995 Supp (4) SCC 541 dated 11.10.1991, Oil and Natural Gas Commission v. Collector of Central Excise (2004) 6 SCC 437 dated 07.01.1994 and Oil and Natural Gas Corporation Limited v. City & Industrial Development Corporation, Maharashtra Limited and Others (2007) 7 SCC 39 dated 20.07.2007. 8. The appellant, thereafter, moved a miscellaneous application being Misc. Applicati....